Teena Jacob vs. State Tax Officer
Held
The High Court granted permission for the appellant to withdraw the Writ Appeal. The appeal was dismissed as withdrawn, explicitly preserving the appellant's right to present all contentions on merits before the assessing authority in the event of a Section 73(1) GST Act notice.
Facts
The appellant, Teena Jacob, sought permission to withdraw her Writ Appeal filed against a previous judgment. She requested to do so without prejudice to her right to raise all contentions on merits before the assessing authority if a notice under Section 73(1) of the GST Act is issued.
Key Issues
The key legal issue was whether to permit the appellant to withdraw her Writ Appeal, and to what extent such withdrawal would preserve her rights to contest future proceedings under Section 73(1) of the GST Act.
Sections Cited
Section 73(1)
AI-generated summary — verify with the full judgment below
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:
:2: WA No.511 of 2024 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The learned counsel for the app
The judgment continues below.
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