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K.S. PAREED vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

K.p.pradeep

Sanand Ramakrishnan

T.t.biju

Res. Counsel

A.k.preetha

Muhamed Rafiq

Petitioner / Applicant	K.S. PAREED
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jun 4, 2024
Order No.	WP(C) NO. 32801 OF 2022, WP(C) NO. 32834 OF 2022, WP(C) NO. 32854 OF 2022, WP(C) NO. 33108 OF 2022, WP(C) NO. 33238 OF 2022, WP(C) NO. 33408 OF 2022, WP(C) NO. 33630 OF 2022, WP(C) NO. 33848 OF 2022, AND OTHERS
Citation	2024(6) TAXREPLY 10772
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ORDER
JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to the petitioners. The third set of petitioners are those who are in possession of the invoice but have no clear proof of payment of consideration and tax towards the inward supply and might not have received goods in their possession. Common questions of facts and law are involved in these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) Nos.31559/2019 and connected matters. The controversy has been decided by judgment of even date. 2. The same points ari....