IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 28^TH DAY OF JANUARY 2025 / 8TH MAGHA, 1946 WP(C) NO. 3411 OF 2025 PETITIONER:

SALIM P.A AGED 52 YEARS, SON OF ABDUL JABBAR PROPRIETOR M/S.ORIENTAL METALS JAMEELA BUILDING, DANAPPADY, KAYAMKULAM ROAD, VANDIKAPPALLY BUS STOP, MUTHUKULM, ALAPPUZHA RESIDING AT PUTHENPEEDIKAYIL, MUDIKKAL P.O., PERUMBAVOOR, ERNAKULAM, PIN - 690506 BY ADVS.

DR.K.P.PRADEEP SRI.T.T.BIJU SMT.T.THASMI SMT.M.J.ANOOPA SMT.POOJA V.M.

RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

2 COMMISSIONER OF GST, KERALA KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM, PIN - 695002

3 ENFORCEMENT OFFICER/ STATE TAX OFFICER, ENFORCEMENT SQUAD NO 2, ERNAKULAM KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, PIN - 682015

4 ASSISTANT ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO 2, ERNAKULAM, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, PIN - 682015 BY SMT.JASMIN M