Writ petition by a registered partnership firm against State Goods and Service Tax Department officials was dismissed for failure of the petitioner to appear and prosecute the case after multiple postings.
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 DAMA SESHADRI NAIDU
FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940
WP(C).No. 30239 of 2018
PETITIONER/S:
M/S. SARAYU BUSINESS ASSOCIATES LLP, 12/555 (3) SHESHADRI NAGAR, KOPPAN, PALAKKAD - 678 001. A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI, E.K. SIVADAS.
BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER(ASST) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, NEAR CIVIL STATION, PALAKKAD PIN-678001.
BY ADV. GOVERNMENT PLEADER
OTHER PRESENT:
SMT M.M.JASMINE, GP
W.P.(C) No.30239/2018
-2-
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
J U D G M E N T
Though the matter was called on the previous posting days, there
was no representation. So the Court got it posted for this day. Today too
none represents the petitioner. I reckon that the petitioner may not be interested in prosecuting the case. Therefore, this petition is dismissed
for non prosecution.
Sd/-
DAMA SESHADRI NAIDU JUDGE
jjj
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 3.7.2018 PASSED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE REFUND APPLICATION DATED 28.9.2016 FILED ON 7.12.2016 BEFORE THE FIRST RESPONDENT.
W.P.(C) No.30239/2018
-3-
| EXHIBIT P3 | TRUE COPY OF THE REFUND APPLICATION DATED 14.3.2017 FILED BEFORE THE FIRST RESPONDENT. |
|---|---|
| EXHIBIT P4 | TRUE COPY OF THE APPLICATION DATED 3.7.2018 UNDER SECTION 20A OF THE ACT FILED BEFORE THE SECOND RESPONDENT. |
| EXHIBIT P5 | TRUE COPY OF THE ORDER DATED 3.8.2018 PASSED BY THE SECOND RESPONDENT REJECTING EXT.P4 |
| EXHIBIT P6 | TRUE COPY OF THE ANNUAL RETURN DATED 30.4.2016 |
| EXHIBIT P7 | TRUE COPY OF THE AUDIT REPORT DATED 28.9.2016 FOR THE YEARS 2015-2016 |
1 provisions across 1 enactments
M/S. SARAYU BUSINESS ASSOCIATES LLP
THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE)
THE DEPUTY COMMISSIONER
THE STATE OF KERALA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
