Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WA NO. 511 OF 2024 AGAINST THE JUDGMENT DATED 25.03.2024 IN WP(C) NO.10637 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:
TEENA JACOB, AGED 36 YEARS PROPRIETRIX, M/S. CITY PAVING TILES, CC-1/367 F, KAPPATTIKAVU, EROOR, ERNAKULAM DISTRICT, PIN – 682306 BY ADVS.
SRI.K.J.ABRAHAM SRI.ARAVINDAKSHAN K.R.
SRI.NIKHIL JOHN RESPONDENTS:
1 STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, PALARIVATTOM, STATE GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, TAX COMPLEX, PERUMANNOOR P.O, THEVARA, ERNAKULAM DISCTRICT, PIN – 682015 2 ASSISTANT COMMISSIONER, TAX PAYER SERVICE CIRCLE, PALARIVATTOM, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM NORTH DIVISION, TAX COMPLEX, PERUMANNOOR P.O, THEVARA, ERNAKULAM DISCTRICT, PIN - 682015 BY SR.GOVT. PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WA No.511 of 2024 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
The learned counsel for the appellant seeks permission to withdraw the Writ Appeal without prejudice to the right of the appellant to raise all contentions on merits before the assessing authority in the event of a notice being issued in terms of Section 73(1) of the GST Act.
Permission is granted. The Writ Appeal is dismissed as withdrawn without prejudice to the right of the petitioner reserved above.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- SYAM KUMAR V.M.
JUDGE mns