Petitioner sought withdrawal of writ petition to avail benefit of GST Amnesty Scheme. Court dismissed the writ petition as withdrawn with liberty.
Writ petition dismissed as withdrawn with liberty.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 25TH DAY OF OCTOBER 2023 / 3RD KARTHIKA, 1945 WP(C) NO. 21879 OF 2023
PETITIONER/S:
ARTHINKAL VILLAGE SERVICE CO-OPERATIVE BANK LTD. NO.3772, ARTHINKAL P.O, CHERTHALA, ALAPPUZHA-688530. (REPRESENTED BY ITS SECRETARY SMT. TINTU C.VINCENT.)
BY ADVS. P.J.ANILKUMAR (A-1768) N.JAYAKUMAR K.N.SREEKUMARAN N.SANTHOSHKUMAR
RESPONDENT/S:
1 ASSISTANT COMMISSIONER, STATE TAX OFFICE, STATE GOODS & SERVICES TAX DEPARTMENT, 3RD FLOOR, MINI CIVIL STATION, KODATHI KAVALA, CHERTHALA-688524
2 STATE TAX OFFICER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,B.S.N.L. BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
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WP(C) NO. 21879 OF 2023
BY ADV THUSHARA JAMES, SMT.JASMINE M.M., GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21879 OF 2023
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J U D G M E N T
After arguing the matter for some time, learned counsel for the petitioner submits that he would like to withdraw the present writ petition in order to avail the benefit of Amnesty Scheme, which is likely to be notified by the GST Council.
Considering the aforesaid submission/prayer, the present writ petition is dismissed as withdrawn with the aforesaid liberty. Interlocutory application, if any, pending in the writ petition stands dismissed.
Sd/DINESH KUMAR SINGH JUDGE
jg
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WP(C) NO. 21879 OF 2023
APPENDIX OF WP(C) 21879/2023
PETITIONER EXHIBITS
| Exhibit-P1 | TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR 2017-18 DATED 01..07..2020 ISSUED BY THE 1ST RESPONDENT |
|---|---|
| Exhibit-P2 | TRUE COPY OF THE PURCHASE REGISTER FOR 2017-18 EVIDENCING THE CLAIM OF INPUT TAX CREDIT AVAILED BY THE PETITIONER |
| Exhibit-P3 | TRUE COPY OF THE REPLY DATED 12..12..2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT AGAINST EXT- P1. |
| Exhibit-P4 | TRUE COPY OF THE ORDER REFERENCE NO. ZJ3202220008541 DATED 02..02..2022 AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY THE 1ST RESPONDENT |
| Exhibit-P5 | TRUE COPY OF THE RECOVERY NOTICE NO.32AAAAT7864J1Z7/ 2017-18 DATED 18..5..2023 ISSUED BY THE 2ND RESPONDENT |
| Exhibit-P6 | TRUE COPY OF THE ORDER DATED 11..11..2022 IN W.P.(C) 32054/2022 OF THIS HON'BLE COURT |
Arthinkingal Village Service Co-operative Bank Ltd.
Assistant Commissioner, State Tax Office
State Tax Officer (Arrear Recovery)
Commissioner of State Goods & Service Tax Department
State of Kerala
Union of India
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
