Ms/ Fooful Enterprises vs. Assistant Commissioner Of State Tax-Ii
Held
The High Court granted permission for the appellant to withdraw the writ appeal, dismissing it as withdrawn. It allowed the appellant to challenge Ext.P5 through a statutory appeal under the Central Sales Tax Act, directing the Appellate Authority to treat an appeal filed within three weeks as timely.
Facts
The appellant sought to withdraw their writ appeal, which was filed against a judgment in a writ petition, to pursue statutory remedies against an order (Ext.P5) under the Central Sales Tax Act.
Key Issues
The primary issue was whether to permit the appellant to withdraw the writ appeal to pursue statutory remedies against an order (Ext.P5) under the Central Sales Tax Act, and to ensure the timeliness of such future proceedings.
AI-generated summary — verify with the full judgment below
2025:KER:26305 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 27TH DAY OF MARCH 2025/6TH CHAITHRA, 1947 W.A.NO.682 OF 2019 AGAINST THE JUDGMENT DATED 30.11.2018 IN W.P(C).NO.35341 OF 2018 OF HIGH COURT OF KERALA APPELLANT (PETITIONER IN THE W.P.): MS.FOOFUL ENTERPRISES HILL PRODUCE DEALERS : UPPAR BAZAR, BADIYADUKKA, KASRGODE DIST. 671 551 BY P.SMAIL, PROPRIETOR. BY ADV.SRI.PREMJIT NAGENDRAN BY ADV.SRI.P.RAGHUNATH RESPONDENTS (RESPONDENTS IN THE O.P.): 1 ASSISTANT COMMISSIONER OF STATE TAX-II, SPECIAL CIRCLE STATE GST DEPARTMENT, KASARGODE 676 505. 2 DEPUTY COMMISSIONER, STATE GOODS & SERVICES TAXES DEPT:, KASARGODE 676 505. 3 INSPECTING ASST. COMMISSIONER, COM. TAXES, KASARGODE - 671 121. 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT. THIRUVANANTHAPURAM - 695 001. 5 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.A.NO.682/2019 2025:KER:26305 6 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI - 110 001. BY SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEA
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