Sudheesh Babu. P. S vs. The State Tax Officer, State GST Department
Held
The High Court dismissed the writ petition as withdrawn, acceding to the petitioner's request to withdraw the petition. The petitioner was granted liberty to avail appropriate remedies under the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017.
Facts
The petitioner challenged a GST demand and recovery action initiated by the State Tax Officer, as evidenced by a Mahazar, Show Cause Notice, and Recovery Notice. The specific grounds for the challenge were not detailed in the judgment.
Key Issues
Whether the petitioner should be permitted to withdraw the writ petition with liberty to pursue alternative remedies under the GST Acts concerning a GST demand and recovery.
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 MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 44297 OF 2023 PETITIONER/S: SUDHEESH BABU. P. S AGED 53 YEARS MANAGING PARTNER, KALYANI TRADE AND EXPORTS GANDHINAGAR, ERNAKULAM, PIN - 682017 BY ADVS. DARSAN SOMANATH P.R.JAYASANKAR RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT EDAPPALLY, ERNAKULAM, KERALA, PIN - 682024 2 DEPUTY COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT KERALA EDAPPALLY, ERNAKULAM, KERALA,, PIN - 682024 3 THE JOINT COMMISSIONER (RECOVERY) STATE GOODS AND SERVICES TAX DEPARTMENT KERALA PERUMANOOR, ERNAKULAM, PIN - 682015 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 44297 OF 2023 2 J U D G M E N T After arguing the matter for some time, learned counsel for the petitioner submits that he would like to withdraw the present writ petition with liberty to avail appropriate remedy under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 for the prayers
The judgment continues below.
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