Tp Metals & Roofings Parappanpoyil vs. The Assistant State Officer(Int)
Held
The High Court dismissed the present writ petition (WP(C) NO. 25000 OF 2021) as infructuous due to the filing of the subsequent related petition. It clarified that all contentions raised could be considered in W.P(C)No.26645 of 2021.
Facts
M/S. TP METALS & ROOFINGS filed a writ petition against the State GST Department. Subsequently, another related writ petition, W.P(C)No.26645 of 2021, was filed.
Key Issues
The key legal issue was the procedural status of the writ petition, specifically whether it became infructuous upon the filing of a subsequent related writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF JULY 2024 / 31ST ASHADHA, 1946 WP(C) NO. 25000 OF 2021 PETITIONER: M/S. TP METALS & ROOFINGS PARAPPANPOYIL, THAMARASSERY, CALICUT - 673 573 REPRESENTED BY ITS MANAGING PARTNER C.ABDUL GAFOOR. BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT STATE OFFICER (INT), MOBILE SQUAD NO.1, STATE GST DEPARTMENT, MINI CIVIL STATION, MALAPPURAM - 676 505. 2 THE STATE TAX OFFICER (INT), MOBILE SQUAD NO.1, STATE GST DEPARTMENT, MINI CIVIL STATION, MALAPPURAM - 676 505. 3 THE DEPUTY COMMISSIONER (INT), STATE GST DEPARTMENT, MINI CIVIL STATION, MALAPPURAM - 676 505. 4 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25000 OF 2021 2 JUDGMENT In the light of the filing of W.P(C)No.26645 of 2021, this writ petition will stand dismissed as infructuous, making it clear that all contentions raised can be considered in W.P(C
The judgment continues below.
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