The Deputy Commissioner vs. Popular Vehicles And Services Limited
Held
The High Court recorded the submission that the directions issued in the original writ petition, allowing the electronic submission of a form, have been complied with. Consequently, the review petition was closed.
Facts
This review petition was filed by the State GST Department against an earlier judgment that directed them to permit the electronic submission of a form. The matter came up for hearing, and the counsel for the original petitioner submitted that the directions had been complied with.
Key Issues
The key issue was the State GST Department's compliance with a previous court direction mandating the electronic submission of a form.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 31ST DAY OF JANUARY 2024 / 11TH MAGHA, 1945 RP NO. 932 OF 2019 AGAINST THE JUDGMENT DATED 14.01.2019 IN WP(C) 609/2019 OF HIGH COURT OF KERALA REVIEW PETITIONERS/RESPONDENTS 4 TO 6 IN WPC: 1 THE DEPUTY COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE-III, THIRUVANANTHAPURAM-695 002. 2 THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA,THIRUVANANTHAPURAM,KERALA-695 002. 3 THE COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX,9TH FLOOR,TAX TOWER,KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695 002. BY ADV GOVERNMENT PLEADER ADV. A.J. VARGHESE SR GP RESPONDENTS/PETITIONERS & RESPONDENTS 1 TO 3 IN WPC: 1 POPULAR VEHICLES AND SERVICES LIMITED, KUTTUKARAN CENTRE, MAMANGALAM, COCHIN-682 025, REPRESENTED BY ITS DIRECTOR, SRI.NAVEEN PHILIP. 2 THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA,THIRUVANANTHAPURAM, KERALA-695 002. 3 GOODS AND SERVICE TAX NETWORK (GSTN)THROUGH ITS CHAIRMAN, EAST WING,4TH FLOOR,WORLD MARK-1, AEROCITY,NEW DELHI-110 037. 4 GOODS AND SERVICE TAX COUNCIL,
The judgment continues below.
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