Pinnacle Motor Works Private LTD. vs. The Deputy Commissioner
Held
The Court, based on the petitioner's submission, allowed the withdrawal of the writ petition. Consequently, the writ petition was dismissed as withdrawn.
Facts
The petitioner, Pinnacle Motor Works Private Ltd., filed a writ petition, likely challenging a show cause notice issued by the State Goods and Services Tax Department for the assessment year 2018-19. The petition also referenced an interim order from another related writ petition.
Key Issues
The key legal issue that the writ petition aimed to address concerned the legality or validity of a show cause notice issued under GST for the assessment year 2018-19.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 39931 OF 2022 PETITIONER: PINNACLE MOTOR WORKS PRIVATE LTD. AGED 42 YEARS 13/1-55, GURUVAYOOR ROAD, PUZHAKKALPADAM, AYYANTHOLE P.O., THRISSUR, REPRESENTED BY ITS DIRECTOR, GAABI GAFOOR, S/O ABDUL GAFOOR, AGED 42 YEARS, RESIDING AT ARAKKAL VETTATH HOUSE, 30/642/1, PATTURAIKKAL ROAD, POONKUNNAM P.O, THRISSUR, PIN - 680003 BY ADVS. NIRMAL V NAIR J.KRISHNAKUMAR (ADOOR) MUHAMMED NASEEF BIN SALIM ARATHI PRABHAKARAN DELLA ABRAHAM RESPONDENTS: 1 THE DEPUTY COMMISSIONER O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY PRINCIPAL COMMISSIONER (GST), GST POLICY WING, NORTH BLOCK, NEW DELHI, PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110001 BY ADVS. JASMINE M.M., GOVERNMENT PLEADER P.G. J
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.