Aboobakkar Kudilingal Muhammed vs. Superintendent Of Central Tax And Central Excise
Held
The High Court dismissed the writ petition for non-prosecution as none appeared for the petitioner when the matter was taken up in the revised call. Any interim orders or pending applications were also dismissed.
Facts
The petitioner, a GST registered proprietor, filed a writ petition challenging actions by tax authorities, including a summons, a Form GST DRC-03, and an order for cancellation of GST registration (Form GST REG-19). The matter was listed for admission.
Key Issues
Whether the writ petition should be dismissed due to the petitioner's failure to appear and prosecute the case.
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 13TH DAY OF FEBRUARY 2024 / 24TH MAGHA, 1945 WP(C) NO. 14379 OF 2023 PETITIONER/S: ABOOBAKKAR KUDILINGAL MUHAMMED, AGED 43 YEARS S/O MUHAMMED KUDILINGAL, PROPRIETOR OF M/S SAHYADRI TRADERS HAVING REGISTERED OFFICE AT 9/558 KEEZHILLAM P.O, COLLEGE JUNCTION, VALAYANCHIRANGARA, ERNAKULAM, KERALA., PIN - 683541 BY ADVS. ELDHO MATHEW RASMI NAIR T. RESPONDENT/S: 1 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, HQRS. PREVENTIVE, UNIT, COCHIN COMMISSIONERATE, CENTRAL TAX, CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN., PIN - 682016 2 CENTRAL GST AND CENTRAL EXCISE OFFICE, SUPERINTENDENT CTO, II CIRCLE, PERUMBAVOOR RANGE, PERUMBAVOOR-683542., PIN - 683542 BY ADVS. SREELAL N.WARRIER SREEJITH P. R P.R. SREEJITH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.14379 of 2023 2 JUDGMENT Dated this the 13th day of February, 2024 When the matter has been taken up in the revised call, none appears for the petitioner to press this writ petition. In view thereof, this writ petition
The judgment continues below.
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