IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 1^ST DAY OF APRIL 2024 / 12TH CHAITHRA, 1946 WP(C) NO. 10949 OF 2024 PETITIONER/S:

M/S.M J GOLD T C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M K ANTOCHAN., PIN - 680001 BY ADV TOMSON T.EMMANUEL RESPONDENT/S:

1 STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, THRISSUR CITY, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN - 110023

3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

4 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN - 695022 OTHER PRESENT:

SMT. JASMIN M.M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

Dated this the 1^st day of April, 2024 The present writ petition has been filed by the petitioner, who is a registered dealer under the provis