The High Court dismissed the writ petition as infructuous because the impugned order became redundant after the goods were released during pendency and adjudication proceedings continued.
Petitioner instructed to challenge the final adjudication order if aggrieved.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 19TH DAY OF MAY 2016/29TH VAISAKHA, 1938
WP(C).No. 923 of 2013 (M)
PETITIONER(S):
RECKITT BENCKISER (INDIA) LTD., HAVING ITS REGISTERED OFFICE AT 227, OKHLA INDUSTRIAL AREA, PHASE-III, NEW DELHI-110 020, THROUGH ITS AUTHORISED SIGNATORY AMITH JAIN, REGIONAL COMMERCIAL MANAGER-SOUTH.
BY ADVS.SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH
RESPONDENT(S):
1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT, THIRUVANANTHAPURAM, KERALA.
2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, SQUAD III, COMMERCIAL TAXES, KASARAGOD-671 121.
R2 BY MR.LIJU V.STEPHEN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
A.M.SHAFFIQUE, J.
W.P.C.No.923 of 2013
Dated this the 19th day of May, 2016
J U D G M E N T
This writ petition has been filed at a stage when the goods consigned by the petitioner were detained at the check post and proceedings were taken under Section 47 (2) of the Kerala Value Added Tax Act. Ext.P1 is the impugned order. It is submitted by the learned counsel for the petitioner that during the pendency of the writ petition all the goods has been released and the adjudication proceedings are going on.
Writ petition is therefore dismissed as infructuous.
Sd/-
A.M.SHAFFIQUE JUDGE
//TRUE COPY//
P.A TO JUDGE
DG
1 provisions across 1 enactments
RECKITT BENCKISER (INDIA) LTD.
STATE OF KERALA
COMMERCIAL TAX INSPECTOR
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
