Judgment
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 made in the present writ petition.
In view of the above submission, the present writ petition is dismissed as withdrawn with the liberty aforementioned.
Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 44297 OF 2023 3 APPENDIX OF WP(C) 44297/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF MSME AND UDYAM REGISTRATION CERTIFICATE OF INCORPORATION DATED 14/4/2014 Exhibit P2 TRUE COPY OF THE MAHAZAR PREPARED BY STO SQUAD NO.VII, GST DEPARTMENT, KERALA STATE DATED 19/11/2019 Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE STO SQUAD NO 4 , GST DEPARTMENT , ERNAKULAM DATED 09/12/2022 Exhibit P4 TRUE COPY OF RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 03/11/2023