A writ petition challenging a GST order was withdrawn at the petitioner's request, with liberty to appeal under Section 107 of the CGST and SGST Acts; the court directed expeditious merits consideration of any such appeal.
Dismissal as withdrawn with liberty to appeal under Section 107 CGST/SGST Act; expedited consideration of the appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 2ND DAY OF APRIL 2024 / 13TH CHAITHRA, 1946
WP(C) NO.13311 OF 2024
PETITIONER :-
SANKARANARAYANAN THOTTATHIL, AGED 82 YEARS
INNOVATE COMMUNICATIONS, VALIYA VEETTIL BUILDING,
ARUVITHURA, ERATTUPETTA, KOTTAYAM, PIN - 686 122.
BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR
RESPONDENTS :-
1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, PALA KOTTAYAM DISTRICT, PIN - 686 5752 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695 0023 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 0014 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110 001SMT.JASMIN M.M., GP
SRI.P.R.SREEJITH
SRI.S.RAJMOHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 02.04.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO.13311 OF 2024
-: 2 :-
JUDGMENT Dated this the 2 nd day of April, 2024
After some arguments, learned counsel for the petitioner submits that he would like to withdraw this writ petition and to approach the Appellate Authority under Section 107 of the Central Goods and Services Tax Act and State Goods and Services Tax Act against the impugned order in this writ petition.
Considering such stand of learned counsel for the petitioner, this writ petition is dismissed as withdrawn, with liberty to file an appeal before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act and State Goods and Services Tax Act. If the appeal is filed, the same shall be considered, on its merits, expeditiously, in accordance with law.
Sd/DINESH KUMAR SINGH JUDGE
Jvt/2.4.2024
1 issue framed by the court
Whether the petitioner should be allowed to withdraw the writ petition to appeal before the GST Appellate Authority.
2 provisions across 2 enactments
Sankaranarayanan Thottathil
State Tax Officer, State Goods & Service Tax Department, Pala
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