Kerala Court November 2022 Judgments
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Modi Cakes and Confectionaries Pvt.Ltd. vs Union of India
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
M/S.Zeit Impex Private Limited vs State Tax Officer
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
M/S Snofield Foods(P)Ltd., vs State of Kerala,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
K.K.R.Food Products vs State of Kerala
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Bhima Boutique Private Limited vs State of Kerala
Court: Kerala
Decided on: Nov-30-2022
5IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 747 OF 2019 AGAINST THE JUDGMENT IN WP(C) 11335/2018 OF HIGH COURT OF KERALA APPELLANT: SHEEN GOLDEN JEWELS (INDIA) PVT LTD., XXI/1016(2), COLLEGE ROAD, PATHANAMTHITTA, REPRESENTED BY ITS DIRECTOR, M.P.AHAMMED BASHEER. BY ADVS.P B KRISHNAN SRI..P.ABDUL AZEES SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH SMT.T.ARCHANA RESPONDENTS: 1 THE STATE TAX OFFICER (IB)-1 INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. THE STATE TAX OFFICER (INTELLIGENCE SQUAD NO.1), STATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA - 689 645.[WA Nos.747/2019, 1061/2019, 1146/2019] -2- THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHA...
M/S.Nila Bake House, vs Union of India,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Honest Bakery vs Union of India
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
M/S.Honest Bakery vs Union of India,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Honest Bakery, vs Union of India,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Abdul Shukoor vs the State of Kerala,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
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