Dr. M.L. Ajithkumar vs. State Of Kerala
Held
The High Court observed that the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, which was central to the petitioner's grievance, has been repealed by Section 174 of the GST Act. As the cause of action existing at the time of filing the writ petition no longer exists, the petition was ordered to be closed.
Facts
The petitioner, an Ayurvedic drug manufacturer holding licenses under the Drugs and Cosmetics Act and the Medicinal and Toilet Preparations (Excise Duties) Act, challenged the requirement to obtain an additional license under the Abkari Act and the rejection of his L-2 license renewal application. He contended that he was not legally bound to obtain the additional license under the Abkari Act.
Key Issues
Whether the petitioner was legally bound to obtain a license under the Abkari Act despite holding an L-2 license, and the validity of the rejection of his L-2 license renewal application.
Sections Cited
Section 174 of the GST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL & THE HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 20TH DAY OF FEBRUARY 2024 / 1ST PHALGUNA, 1945 WP(C) NO. 22003 OF 2017 PETITIONER/S: DR. M.L. AJITHKUMAR PLAVILAMALEY PUTHEN BANGLOW,KAZHIVOOR P.O., KANJIRAMKULAM,THIRUVANANTHAPURAM DISTRICT,PIN-695526. BY ADVS. SRI.S.P.ARAVINDAKSHAN PILLAY SRI.S.A.ANAND SMT.L.ANNAPOORNA SRI.K.A.BALAN SRI.PETER JOSE CHRISTO SMT.N.SANTHA RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN-695001. 2 EXCISE COMMISSIONER EXCISE HEADQUARTERS,NANDAVANAM, VIKAS BHAVAN P.O.,THIRUVANANTHAPURAM, PIN-695033. 3 DEPUTY COMMISSIONER OF EXCISE EXCISE DIVISION OFFICE,FORT P.O., THIRUVANANTHAPURAM 695023. 4 CIRCLE INSPECTOR OF EXCISE EXCISE CIRCLE OFFICE, NEYYATTINKARA,THIRUVANANTHAPURAM, PIN-695121. 5 DRUGS CONTROLLER ISM OFFICE OF THE DRUGS CONTROLLER,VANCHIYOOR P.O., THIRUVANANTHAPURAMPIN-695035. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 20.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22003 OF 2017 2 JUDGMENT Petitioner is the proprietor
The judgment continues below.
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