IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 18^TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WA NO. 170 OF 2024 AGAINST THE JUDGMENT DATED 30.01.2024 IN WP(C) NO.3617 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: SAJI V, AGED 63 YEARS PRESIDENT, PRIVATE NURSING COLLEGE MANAGEMENT ASSOCIATION OF KERALA, REG. NO. T. 1059/11, OLIVE 2A, SFS CYBER PALM, NEAR MGM SCHOOL, KARIMANAL P.O, THIRUVANANTHAPURAM, PIN – 695583 BY ADVS.SRI.JOHN VARGHESE SRI.SONU AUGUSTINE RESPONDENT/S:

1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 691001

2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, PIN – 695583

3 AUTHORITY FOR ADVANCE RULING STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, PIN – 695583

4 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, OFFICE OF THE DEPUTY COMMISSIONER OF INTELLIGENCE, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, NEAR HOSDURG PRIMARY CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK, DEVAN ROAD, KANHANGAD, KASARAGOD DIS