2024 (9) TMI 1391

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....- 3-9-2024<br>WP (C) NO. 43128 OF 2023 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. ALIAS M.CHERIAN, MINNU DARWIN, BRISTO S PARIYARAM , K.M.RAPHY , AMEERA JOJO FOR THE RESPONDENT : SMT. THUSHARA JAMES ( SR GP ) JUDGMENT The petitioner supplies industrial gas (Acetylene) to Cochin Shipyard. The petitioner has approached this court being aggrieved by....

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.... 226 of the Constitution of India seeking the following interim reliefs : - (i). To issue a writ of certiorari or any other appropriate writs, directions or orders calling for the records leading up to Ext.P19 and set aside Ext. P17 and P19/orders ; (ii). To issue a writ of certiorari or any other appropriate writs, directions or orders calling for the records leading up to Ext.P....

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....eedings from respondents." It is not disputed that the goods were covered by Exts.P4, P5 and P6 delivery notes and Ext.P7 E-Way bill. Though, on the top of Ext.P7 E-Way bill only one delivery note is mentioned, the same is stated to be on account of difficulty in entering the details of 3 delivery notes on one E-Way bill. However, numbers of other two delivery notes are seen included in the col....

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....stances mentioned in Rule 55 (a) to (d) and supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should have been covered by a tax invoice. 2. However, the issue raised in this writ petition is covered in favour of the petitioner by the judgment of this court in W.P (C) No.26645/2021. Therefore, this writ petition is allowed for the same reasons as indicated in the judgme....