2025 (1) TMI 1509

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.... 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 Tax Act, 2017. By an order dated 08.12.2023, petitioner was imposed ....

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....d 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 their appeals have been allowed in part, and since those orders are not und....