2025 (1) TMI 1509

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....br>Dated:- 9-1-2025<br>WP (C) NO. 605 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. CATHERINE PAULSON PREETHA S CHANDRAN FOR THE RESPONDENT : BY ADS. JASMIN M.M. (GP), V. GIRISHKUMAR , SC JUDGMENT Petitioner is a Government of Kerala undertaking, engaged in supply of goods and services and is a taxpayer under the Goods and Services T....

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....o 4. 3. It is curious to note that the Appellate Authority has passed the impugned order as a common order in respect of different appellants. A reading of the impugned order does not reveal any identity of cause of action or identity of parties to enable the Appellate Authority to pass a common order as such. As far as the other persons mentioned in Exhibit-P6 order are concerned, some of thei....