IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

MONDAY, THE 18^TH DAY OF MAY 2026 / 28TH VAISAKHA, 1948 WP(C) NO. 37229 OF 2025 PETITIONER/S:

K.P.SHAHUL HAMEED, PROPRIETOR, M/S AEROCIS COLLEGE OF AVIATION AND MANAGEMENT STUDIES, M M KNOWLEDGE VILLAGE, KARAKKUNDU P.O, THALIPARAMBA,KANNUR-, PIN - 670301 BY ADVS.

SHRI.REGHUNATHAN V.G.

SHRI.MUHAMMAD ASHRAF APPATTILLATH SHRI.ASOKAN T.A.

RESPONDENT/S:

1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER TAXPAYER SERVICE CIRCLE ,THALIPARAMBA, STATE GOODS & SERVICE TAX DEPARTMENT, REVENUE TOWER,COURT ROAD, THALIPARAMBA, KANNUR, PIN -

670141

2 STATE TAX OFFICER, SQUAD NO. 4, KANNUR,IN CHARGE OF MOBILE SQUAD THALASSERY-2, STATE GST DEPARTMENT, CIVIL STATION ANNEX, KANNUR-, PIN - 670002

3 DEPUTY COMMISSIONER (INTELLIGENCE), STATE GST DEPARTMENT, CIVIL STATION ANNEX, KANNUR-, PIN - 670002

4 THE DEPUTY COMMISSIONER, TAXPAYER SERVICE DIVISION KANNUR NORTH, A’BLOCK , ADDITIONAL CIVIL STATION, GROUND FLOOR, KANNUR-, PIN -

670002

5 THE DEPUTY COMMISSIONER ARREAR RECOVERY, (ADDITIONAL CHARGE), STATE GST, OFFICE OF THE JOINT COMMISSIONER, ADDITIONAL CIVIL STATION, KANNUR-, PIN -

670002

6 STATE OF KERALA, REPRESENTED BY A