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TMI Blog2025 (1) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... E 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t within two weeks from today. If such deposit is made as directed above, the third respondent shall restore the Appeal No. No.244/GST/TVM/ADCJC/ 2023-24 filed by the petitioner to its file and dispose of the same on merits without undue delay. Since the petitioner has expressed its willingness to pay the mandatory pre-deposit, the coercive proceedings pursuant to Exhibit-P3 will be kept in abeyan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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