Full Judgment
2023:KER:75420
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 37726 OF 2022 PETITIONER/S: HARBOUR HOTELS, 20/219 A, NEAR MALIANKARA BRIDGE, VADAKKEKKARA, NORTH PARAVUR, KERALA REPRESENTED BY ITS MANAGING PARTNER - SHAILA GOPINATHAN, PIN - 683516 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI; KALLIYANI KRISHNA B. RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 STATE TAX OFFICER-1, STATE GOODS AND SERVICE TAX DEPARTMENT NORTH PARAVUR P.O, ERNAKULAM, PIN - 683513 3 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALARIVATTOM P.O, ERNAKULAM, PIN - 682015 4 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY P.O, ERNAKULUM, PIN - 682002 OTHER PRESENT: MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).1639/2023, 1962/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 1639 OF 2023 PETITIONER/S: MEENACHIL HOTELS AND RESORTS PVT. LTD., RIVER VIEW ROAD, PALA , REPRESENTED BY ITS MANAGING DIRECTOR -TOM CYRIAC, PIN - 686575 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI; UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO,, PIN - 695001 2 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PALA P.O., KOTTAYAM ,, PIN - 3 DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION,PALA P.O., KOTTAYAM,, PIN - 686575 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O,THIRUVANANTHAPURAM,, PIN - 695002
MR MOHAMMED RAFIQ-SPL.GP -3- THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 1962 OF 2023 PETITIONER/S: THE RIVER RETREAT - NILA RESORTS, REPRESENTED BY ITS MANAGING PARTNER U. THILAKAN. BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO- 695001. 2 DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR -680004 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O, THRISSUR - 680004 4 DEPUTY COMMISSIONER (RECOVERY), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR - 680004
-5- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 3870 OF 2023 PETITIONER/S: MEADOWS INTERNATIONAL (A UNIT OF CHALAKUDY HOTELS PVT. LTD.) RAILWAY STATION ROAD, CHALAKUDY, THRISSUR DISTRICT - 680 307. REPRESENTED BY ITS MANAGING DIRECTOR JOSE MANJALY BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO - 695 001 2 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004
3 JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 4 DEPUTY COMMISSIONER OF STATE TAX, SGST KERALA, IRINJALAKUDA P.O., PIN - 680125 5 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, -7- KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 12347 OF 2023 PETITIONER/S: HOTEL ABAAM PEARL, NCC JUNCTION, KUTHIYATHODU, THURAVOOR, ALAPPUZHA - 688532 REPRESENTED BY ITS DIRECTOR BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO -695001 2 STATE TAX OFFICER, KERALA STATE GST DEPARTMENT, KUTHIATHODE P.O. ALAPPUZHA -688533 3 DEPUTY COMMISSIONER, KERALA STATE GST, HEAD POST OFFICE ROAD, BSNL BHAVAN, ALAPPUZHA - 688001 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695002
MR MOHAMMED RAFIQ-SPL.GP -9- THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 14486 OF 2023 PETITIONER/S: PRANAMAM HOTELS AND RESORTS PVT. LTD., INCHAMUDI P.O., THRISSUR- 680564. REPRESENTED BY ITS MANAGING DIRECTOR - K.K. RATNAPALAN, PIN - 680564 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER, SPECIAL CIRCLE, KERALA STATE GST DEPARTMENT, THRISSUR, PIN - 3 COMMISSIONER. KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 4 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, DEPARTMENT OF KERALA STATE GST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004
-11- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 15669 OF 2023 PETITIONER/S: HOTEL HIGHWAY CASTLE, NULLIPADY, KASARGODE REPRESENTED BY ITS MANAGING PARTNER -PETER JOHN, PIN - 671121 BY ADVS. K.I.MAYANKUTTY MATHER UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 STATE TAX OFFICER I DEPARTMENT OF STATE GOODS AND SERVICE TAX, NEAR CLOCK TOWER, RAILWAY STATION ROAD, THAYALANGADI, KASARGODE P.O., PIN - 671121 3 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 4 ASSISTANT COMMISSIONER. (ARREAR RECOVERY), SGST DEPARTMENT, KASARGODE P.O., PIN - 671121 MR MOHAMMED RAFIQ-SPL.GP -13- THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 23851 OF 2023 PETITIONER/S: KMA RESORTS PVT. LTD, MALABAR HERITAGE, DOOR NO. 13/28, ARUKIZHAYA, MANJERI P.O., MALAPPURAM -676121, REPRESENTED BY ITS MANAGING DIRECTOR - V. MALINI BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM, PIN - 676505 3 DEPUTY COMMISSIONER (ARREAR RECOVERY TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 -15- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 23943 OF 2023 PETITIONER/S: PUSHPAK GRANDE, A UNIT OF LEENA HOSPITALITY SERVICES PVT. LTD., 4/2434, ARYA VAIDYA SALA ROAD, KOTTAKKAL, MALAPPURAM-676 503, REPRESENTED BY ITS MANAGING DIRECTOR - U. THILAKAN BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM, PIN - 676505 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - -17- 5 JOINT COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 23966 OF 2023 PETITIONER/S: M. K. R. ENTERPRISES, LEENA TOURIST HOME, AVS ROAD, KOTTAKKAL, MALAPPURAM- 676 503, REPRESENTED BY ITS MANAGING PARTNER U. THILAKAN BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM, PIN - 676505 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 5 JOINT COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, JAWAHAR NAGAR, -19- ERANHIPALAM, KOZHIKODE, PIN - 673006 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 23969 OF 2023 PETITIONER/S: CORNICHE HOSPITALITY (P) LTD., RYDGES INN, KGP, 32/608, CHANGUVETTY, KOTTAKKAL P.O., REPRESENTED BY ITS MANAGING DIRECTOR - U. THILAKAN, PIN - BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM, PIN - 676505 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505 4 COMMISSIONER KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - -21- 5 JOINT COMMISSIONER (APPEALS KERALA STATE GST DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 24022 OF 2023 PETITIONER/S: M/S. HOTEL VIRAD, PARAMBILANGADI, EDARICODE P. O., KOTTAKKAL. MALAPPURAM REPRESENTED BY ITS MANAGING PARTNER - K. VIJAYAN, PIN - 676501 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX , SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM, PIN - 676505 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 5 JOINT COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, JAWAHAR NAGAR, -23- ERANHIPALAM, KOZHIKODE, PIN - 673006 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 31773 OF 2022 PETITIONER/S: HOTEL SKY PARK, OPP. ASHIRVAD HOSPITAL, IRRITTY ROAD, MATTANNUR, KANNUR REPRESENTED BY ITS MANAGING PARTNER - T.P. VASUDEVAN, PIN - 670702 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER STATE TAX SGST DEPARTMENT, SPECIAL CIRCLE, GROUND FLOOR, ADDITIONAL CIVIL STATION, KANNUR P.O., PIN - 670002 3 JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, ERANHIPALAM P.O., KOZHIKODE, PIN - 673006 4 COMMISSIONER KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 DEPUTY COMMISSIONER -25- SGST DEPARTMENT, KANNUR P.O, KANNUR, PIN - 670002 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 31900 OF 2022 PETITIONER/S: SPRINGDALE HOTELS PVT. LTD. XVIII/533-546, VANDIPERIYAR, IDUKKI DISTRICT. REPRESENTED BY ITS DIRECTOR, K. M. THOMAS RONY., PIN - 685533 BY ADVS. RAHUL A.; S.ANIL KUMAR (TRIVANDRUM) SABU C.J; M.RAJAGOPAL; APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, PEERMADE, IDUKKI DISTRICT., PIN - 685531 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 3 THE COMMISSIONER OF EXCISE THIRUVANANTHAPURAM, KERALA., PIN - 695033 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 32330 OF 2022 PETITIONER/S: M/S. J.K. RESIDENCY KELAKAM, KANNUR REPRESENTED BY ITS MANAGING PARTNER - TERRY JOHN, PIN - 670674 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO., PIN - 695001 2 THE STATE TAX OFFICER III STATE GOODS AND SERVICE TAXES, MINI CIVIL STATION, KUTHUPARAMB P.O., KANNUR., PIN - 670643 3 THE COMMISSIONER KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM., PIN - 4 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR P.O., KANNUR, PIN - 670002 -28- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 32895 OF 2022 PETITIONER/S: SANTHOSH KUMAR N.P, AGED 62 YEARS PROPRIETOR, HOTEL HIGH PLACE, SADHOO BUILDING, KANNUR H.O., KANNUR, PIN - 670001 BY ADVS.K.I.MAYANKUTTY MATHER; S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, SPECIAL CIRCLE, GROUND FLOOR, ADDITIONAL CIVIL STATION, KANNUR, PIN - 670002 3 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 35472 OF 2022 PETITIONER/S: JLT ENTERPRISES KOLMOTTA, PARASSINIKADAVU, KANNUR REPRESENTED BY ITS MANAGING PARTNER - JOHN KALLAT, PIN - 670563 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 ASSISTANT COMMISSIONER SGST DEPARTMENT, MINI CIVIL STATION, TALIPARAMBA P.O., PIN - 3 COMMISSIONER KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 4 DEPUTY COMMISSIONER SGST DEPARTMENT, KANNUR P.O, KANNUR, PIN - 670002 -31- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 36959 OF 2022 PETITIONER/S: HOTEL CINNAMON, THEKKADY HOTEL CINNAMON, THEKKADY, (A UNIT OF HILL VALLEY RUBBERS PVT. LTD.), KUMILY, IDUKKI DISTRICT. REPRESENTED BY ITS MANAGING DIRECTOR JOSE MATHEW., PIN - 685509 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, IDUKKI AT DEVIKULAM., PIN - 685513 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 3 THE COMMISSIONER OF EXCISE THIRUVANANTHAPURAM, KERALA., PIN - 695033 MR MOHAMMED RAFIQ-SPL.GP -33- THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 42730 OF 2022 PETITIONER/S: VAZHAKKULAM HOTELS AND RESORTS PVT. LTD. SOUTH VAZHAKKULAM ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR - AJITH C. NAIR, PIN - 682311 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER-I SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR P.O., ERNAKULAM, PIN - 683542 3 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, THEVARA P.O, ERNAKULAM, PIN - 682013 4 DEPUTY COMMISSIONER (RECOVERY) STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA P.O., ERNAKULAM, PIN - 686669 -35- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 42733 OF 2022 PETITIONER/S: PERUMBAVOOR HOTELS AND RESORTS PVT. LTD.,, M.C. ROAD, PULLUVAZHY P.O, PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS DIRECTOR - AJITH C. NAIR, PIN - 683541 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER-I, SPECIAL CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR P.O., ERNAKULAM, PIN - 683542 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, THEVARA P.O, ERNAKULAM, PIN - 682013 4 DEPUTY COMMISSIONER (RECOVERY), STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA P.O., ERNAKULAM, PIN - 686669 -37- MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 42901 OF 2022 PETITIONER/S: JAIRAJ LODGE M.C. ROAD, PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER -DARLEY GEORGE, PIN - 682542 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI; UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR P.O., ERNAKULAM, PIN - 683542 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, THEVARA P.O, ERNAKULAM, PIN - 682013 4 DEPUTY COMMISSIONER (RECOVERY) STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA P.O., ERNAKULAM, PIN - 686669 MR MOHAMMED RAFIQ-SPL.GP -39- THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -40-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 42933 OF 2022 PETITIONER/S: HOTEL MERIYA MAVOOR ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER - K.T. JOSEPH, PIN - 673661 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE-I, STATE GOODS AND SERVICE TAX DEPARTMENT, GST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN - 673006 3 COMMISSIONER KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - MR MOHAMMED RAFIQ-SPL.GP -41- THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).37726/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -42-
JUDGMENT
[WP(C) Nos.37726/2022, 1639/2023, 1962/2023, 3870/2023, 12347/2023, This batch of writ petitions has been filed impugning the interest liability on the petitioners for the delay in remitting the turnover tax (for short, ‘ToT’) regarding the Financial Years 2020-21 and 2021-22. Common questions of facts and law are involved in these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) Nos.32408/2023, 30377/2022, 30383/2022; 33099/2022, decided by judgment of even date.
2. The same points arise in the instant batch of writ petitions. The operative portion of the judgment reads as -43- under: “7. In view thereof, the writ petitions are allowed with the following observations:
(i) In cases where the returns are filed by 31.03.2022,
and ToT was cleared on or before 30.04.2022, the FL3/FL11 licensees are not liable to pay interest for delayed payment of the turnover tax for the period 22.05.2020 to 21.12.2020 and 15.06.2021 to 25.09.2021 in Financial Years 2020-21 and 2021- 22.
(ii) If any FL3/FL11 licensees did not file the return of
ToT in respect of the taxable turnover of the parcel sales of IMFL for the period of authorised sale on or before 31.03.2022 and not paid the ToT at 5% by 30.04.2022, such a licensee/dealer would be liable to pay interest for delayed payment of ToT with effect from 01.05.2022 till the date of payment and for delay in filing returns.
(iii) In all these cases, the impugned orders are quashed, and the cases are remitted back to the Assessing Authority to pass fresh Assessment Orders as per the (i) and (ii) mentioned above.”
Hence, by adopting the reasoning, observation and conclusion
recorded in the judgment dated 30.11.2023 in W.P.(C) -44- Nos.32408/2023; 30377/2022; 30383/2022; 33099/2022; allowed. All Interlocutory Applications as regards interim matters stand closed. Sd/- DINESH KUMAR SINGH JUDGE jjj -45- APPENDIX OF WP(C) 1639/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE DEMAND DRAFT FOR RS.475539/- DATED 12.1.2023 Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 16.9.2022 Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 11.01.2023 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W W.P. (C) NO. 08.08.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. 24.11.2022 -46- APPENDIX OF WP(C) 1962/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 DATED 15.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 15.07.2022. Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 09.01.2023 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 13.12.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -47- APPENDIX OF WP(C) 3870/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DATED 28.05.2022 Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 19.09.2022 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P8 TRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 3RD RESPONDENT DATED 09.01.2023 Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 10.01.2023 ISSUED BY THE 4TH RESPONDENT -48- APPENDIX OF WP(C) 12347/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RES DATED 07.06.2022 Exhibit P6 TRUE COPY OF THE PRE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 1.10.2022 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -49- APPENDIX OF WP(C) 14486/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 21.06.2022 Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. Exhibit P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 31.3.2023 Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -50- APPENDIX OF WP(C) 15669/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Ext.P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 27.10.2022 Exhibit P5(a) TRUE COPY OF THE E-CHALAN DATED 25.11.2022 EVIDENCING ONLINE REMITTANCE OF RS.56,766/- Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. Exhibit P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 29.4.2023 Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -51- APPENDIX OF WP(C) 23851/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 ISSUED BY THE 2ND RESPONDENT DATED 1.6.2022 Exhibit P5(a) TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2021- 2022 ISSUED BY THE 2ND RESPONDENT DATED 13.12.2022 Exhibit P6 TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2020-2021 DATED 16.06.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P6(a) TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2021-2022 DATED 16.6.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, -52- ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -53- APPENDIX OF WP(C) 23943/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 ISSUED BY THE 2ND RESPONDENT DATED 21.5.2022 Exhibit P5(a) TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2021- 2022 ISSUED BY THE 2ND RESPONDENT DATED 16.11.2022 Exhibit P6 TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2020-2021 DATED 22.06.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P6(a) TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2021-2022 DATED 22.06.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. -54- Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -55- APPENDIX OF WP(C) 23966/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 : TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 ISSUED BY THE 2ND RESPONDENT DATED 21.5.2022 Exhibit P5(a) TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2021- 2022 ISSUED BY THE 2ND RESPONDENT DATED 17.11.2022 Exhibit P6 TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2020-2021 DATED 22.06.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P6(a) TRUE COPY OF THE RECOVERY NOTICE PERTAINING TO AY-2021-2022 DATED 22.06.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. -56- Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -57- APPENDIX OF WP(C) 23969/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER NO. 2020-2021 Exhibit 5(a) TRUE COPY OF THE ASSESSMENT ORDER NO. - 2021-2022 Exhibit P6 TRUE COPY OF THE SAID RECOVERY NOTICE NO. M7- 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -58- APPENDIX OF WP(C) 24022/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER NO. 2020-2021
Exhibit P5(a) TRUE COPY OF THE ASSESSMENT ORDER
NO.32101045402/ 2021-22 DATED 03.12.2022 FOR THE YEAR - 2021-2022 Exhibit P6 TRUE COPY OF THE RECOVERY NOTICE NO. M7- AY-2020-2021 ISSUED BY THE 3RD RESPONDENT Exhibit P6(a) TRUE COPY OF THE RECOVERY NOTICE NO. M7- 2021-2022 ISSUED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. -59- Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO. 74/2022 -60- APPENDIX OF WP(C) 31773/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 21.07.2022. Exhibit P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 05.08.2022. Exhibit P7 TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 05.08.2022. Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -61- APPENDIX OF WP(C) 31900/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE G.O. (MS) NO: 41/2020/TAXES PERMITTING PARCEL SALES DATED 18-05-2020. Exhibit P2 COPY OF G.O. (M.S) NO.43/2020/TAXES DATED 22-05- 2020 ISSUED BY GOVERNMENT. Exhibit P3 COPY OF THE LETTER DATED 26-05-2020 ISSUED BY THE 3RD RESPONDENT. Exhibit P4 COPY OF SRO NO.297/2022 DATED 26-03-2022 (G.O.(P) NO.26/2022/TAXES). Exhibit P5 COPY OF THE RELEVANT EXTRACT OF THE CABINET
DECISION TAKEN ON 23-02-2022 DOWNLOADED FROM THE WEBSITE OF THE PUBLIC RELATIONS DEPARTMENT OF THE GOVERNMENT OF KERALA.
Exhibit P6 A COPY OF THE DD DATED 27-04-2022 FOR RS. 14,35,362/- SUBMITTED BEFORE THE 1ST RESPONDENT. Exhibit P6(a) A COPY OF THE DD DATED 30-04-2022 FOR RS. 15,00,305/- SUBMITTED BEFORE THE 1ST RESPONDENT. Exhibit P6(b) A COPY OF THE DD DATED 30-04-2022 FOR RS. 9,45,003/- SUBMITTED BEFORE THE 1ST RESPONDENT. Exhibit P7 A TRUE COPY OF THE ASSESSMENT ORDER DATED 19- 09-2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P8 A COPY OF THE ORDER DATED 02-09-2022 OF THIS HON'BLE COURT IN W.P. (C) NO.28802 OF 2022. -62- APPENDIX OF WP(C) 32330/2022 PETITIONER EXHIBITS Exhibit P1 :TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE PENALTY NOTICE DATED 2.12.2021 FOR THE YEAR - 2020-2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.06.2022 PASSED BY THE 2ND RESPONDENT Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 27.09.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -63- APPENDIX OF WP(C) 32895/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 DATED 29.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -64- APPENDIX OF WP(C) 35472/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022. Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE PRE- ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT FOR AY- 2020-2021 DATED 20.05.2022 Exhibit P6 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01.06.2022. Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 22.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. COURT. Exhibit P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 18.10.2022 ISSUED BY THE 4TH RESPONDENT -65- APPENDIX OF WP(C) 36959/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE G.O. (MS) NO: 41/2020/TAXES PERMITTING PARCEL SALES DATED 18-05-2020. Exhibit P2 COPY OF G.O. (M.S) NO.43/2020/TAXES DATED 22-05- 2020 ISSUED BY GOVERNMENT. Exhibit P3 COPY OF THE LETTER DATED 26-05-2020 ISSUED BY THE 3RD RESPONDENT. Exhibit P4 COPY OF SRO NO.297/2022 DATED 26-03-2022 (G.O.(P) NO.26/2022/TAXES). Exhibit P5 COPY OF THE RELEVANT EXTRACT OF THE CABINET
DECISION TAKEN ON 23-02-2022 DOWNLOADED FROM THE WEBSITE OF THE PUBLIC RELATIONS DEPARTMENT OF THE GOVERNMENT OF KERALA.
Exhibit P6 A COPY OF THE LETTER DATED 28-04-2022 FORWARDING DD FOR RS.16, 50, 905/- TOWARDS TOT AND CESS ON PARCEL SALES OF LIQUOR Exhibit P7 A COPY OF THE ASSESSMENT ORDER DATED 30-09- 2022 ISSUED BY THE 1ST RESPONDENT Exhibit P8 A COPY OF THE ORDER DATED 02-09-2022 OF THIS HON'BLE COURT IN W.P. (C) NO.28802 OF 2022 -66- APPENDIX OF WP(C) 42730/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022 Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 DATED 10.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 12.07.2022. Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.12.2022 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 13.12.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -67- APPENDIX OF WP(C) 42733/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022 Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 DATED 24.05.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE RECTIFIED ORDER FOR AY-2020- 2021 DATED 18.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P7 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 02.07.2022. Exhibit8 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.12.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 13.12.2022 Exhibit P10 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -68- APPENDIX OF WP(C) 42901/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022 Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY-2020- 2021 DATED 18.07.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 13.09.2022. Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.12.2022 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -69- APPENDIX OF WP(C) 42933/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022 Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE BEST JUDGMENT ASSESSMENT BY MAKING ARBITRARY ADDITIONS DATED 30.11.2022 Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 17.08.2022 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. -70- APPENDIX OF WP(C) 37726/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022 Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE
CABINET DECISION TAKEN ON 23.02.2022 DOWNLOADED FROM THE WEBSITE OF THE PUBLIC RELATIONS DEPARTMENT OF THE GOVERNMENT OF KERALA
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.07.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT WITH REFERENCE TO THE ASSESSMENT YEAR -2020-21 (KGST) DATED 3.9.2022 Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT FOR AY 2020-21 (KGST) DATED 14.10.2022 Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P. (C) NO. 26416/2022 OF THIS HON'BLE COURT DATED 17.08.2022 Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P. (C) NO. 24796/2022 OF THIS HON'BLE COURT DATED 8.08.2022