K. Humayoon vs. The Deputy Commissioner Of State Tax

WP(C)/21126/2023HC KeralaGSTCNR KLHC01046229202310 April 2025Bench: HONOURABLE MR. JUSTICE HARISANKAR V. MENON3 pages
For Petitioner: K.MANOJ CHANDRAN, K.SRIKUMAR (SR.), AMMU CHARLESFor Respondent: SRI.T.JAYAN
AI SummaryDismissed

Held

The Court dismissed the writ petition as not pressed, based on a memo filed by the petitioner's counsel stating that the petitioner no longer wished to prosecute the matter.

Facts

The petitioner filed a writ petition, which, based on the exhibits, appears to relate to a tax remittance of Rs. 1.5 crores, subsequent refund applications, and deficiency memos issued by tax authorities.

Key Issues

The core issue was whether the petitioner's writ petition, likely concerning tax-related grievances such as refund claims, should be adjudicated by the High Court.

AI-generated summary — verify with the full judgment below

2025:KER:31599

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP(C) NO. 21126 OF 2023 PETITIONER:

K. HUMAYOON, PROPRIETOR, M/S HUMAYOON & ASSOCIATES OPP. R.K.MISSION, HIGH SCHOOL, MEENCHANDA, KOZHIKKODE, PIN - 673018

BY ADVS. K.MANOJ CHANDRAN K.SRIKUMAR (SR.) AMMU CHARLES

RESPONDENTS:

1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE – I, KOZHIKKODE, PIN - 673002 2 THE ASSISTANT STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, FEROKE, KOZHIKKODE, PIN - 673631 3 THE JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKKODE, PIN – 673006

BY ADV. SRI.T.JAYAN.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31599

JUDGMENT

The learned counsel for the petitioner has filed a Memo, stating that the petitioner does not want to prosecute the matter any further and prays that the writ petition

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.