Kannur International Airport Limited vs. Kerala Authority For Advance Ruling

WP(C)/11796/2024HC KeralaGSTCNR KLHC01094178202425 March 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
For Respondent: SMT. RESHMITA RAMACHANDRAN-GP
AI SummaryDismissed

Held

The High Court granted the petitioner's request, permitting them to withdraw the writ petition. The Court also granted liberty to the petitioner to approach the Appellate Authority for Advance Ruling (AAAR).

Facts

Kannur International Airport Limited filed a writ petition challenging an order passed by the Kerala Authority for Advance Ruling. During the proceedings, the petitioner's Senior Counsel sought permission to withdraw the writ petition.

Key Issues

The key issue was whether the High Court should allow the withdrawal of a writ petition challenging an Advance Ruling order, to enable the petitioner to pursue an appeal before the Appellate Authority for Advance Ruling.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 11796 OF 2024 PETITIONER/S: KANNUR INTERNATIONAL AIRPORT LIMITED 20F, KARA PERAVOOR, MATTANUR, KANNUR, KERALA-670 702, REPRESENTED BY ITS COMPANY SECRETARY, SRI.ABY EAPEN, PIN - 670702 BY ADVS. ADITYA UNNIKRISHNAN ANIL D. NAIR (SR.) RESPONDENT/S: KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, THIRUVANANTHAPURAM., PIN - 695002 OTHER PRESENT: SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.11796/2024 -2-

J U D G M E N T

Sri Anil D Nair, learned Senior Counsel, after some arguments submits that he may be permitted to withdraw this writ petition and approach the Appellate Authority for Advance Ruling (AAAR) constituted under the respective State/Union Territory Act.

Considering the said prayer, the present writ petition is dismissed as withdrawn with liberty as prayed for. DINESH KUMAR SINGH JUDGE jjj

W.

The judgment continues below.

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