Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 24210 OF 2020 PETITIONER:
SOURA NATURAL ENERGY SOLUTIONS INDIA PVT. LTD., X/126G, CHIRANGARA, KORATTY, THRISSUR, KERALA - 680308, (REPRESENTED BY ITS DIRECTOR MR.KRISHNAN P.K) BY ADVS.
M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS:
1 UNION OF INDIA (REPRESENTED BY SECRETARY, FINANCE DEPARTMENT DELHI), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI - 110001.
2 THE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI - 110001.(REPRESENTED BY ITS CHAIRMAN) 3 GOODS AND SERVICE TAX NETWROK WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI 110037, (REPRESENTED BY ITS CHAIRMAN) 4 THE STATE TAX OFFICER -1 CHALAKKUDY, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, CHALAKKUDY 680307.
BY ADVS.
SRI.R.PRASANTH KUMAR, CGC SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SHRI.P.R.SREEJITH, SC, GSTN GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.24210 of 2020 2 JUDGMENT Dated this the 22nd day of December, 2023 After some arguments, learned counsel for the petitioner wants to withdraw this writ petition.
Considering the aforesaid submission, the present writ petition is dismissed as withdrawn.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)No.24210 of 2020 3 APPENDIX OF WP(C) 24210/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE CIRCULAR NO. 24/24/2017 - GST DATED 21.12.2017.
EXHIBIT P2 COPY OF THE CIRCULAR NO.31/17/2018-GST DATED 15.03.2018.
EXHIBIT P3 COPY OF THE ACKNOWLEDGMENT FOR NIL REFUND CLAIMS MADE BY PETITIONER FOR THE MONTH OF JUNE 2019, JULY 2019 AUGUST 2019, SEPTEMBER 2019 AND OCTOBER 2019.
EXHIBIT P4 COPY OF THE CIRCULAR NO.110/29/2019-GST DATED 3.10.2019 EXHIBIT P5 COPY OF THE REFUND ARN RECEIPT FOR THE REFUND CLAIM FOR THE MONTH OF JUNE 2019 EXHIBIT P6 COPY OF THE SCN DATED 15.07.2020.
EXHIBIT P7 COPY OF THE ORDER 20.08.2020.
EXHIBIT P8 .
EXHIBIT P8A COPY OF THE ORDER DATED 21.01.2020 IN WPC NO.627/2020 PASSED BY THE DELHI HIGH COURT.
EXHIBIT P8B COPY OF THE DELHI HIGH COURT ORDER DATED 17.07.2020 IN WPC 627/2020.