Azhikode Panchayat Women’S Multi Industrial (Workshop) Co-Operative Society LTD. vs. Union Of INDIA
Held
The High Court allowed the petitioner to withdraw the writ petition, granting liberty to avail the statutory remedy of appeal provided under the Finance Act, 1994 against the impugned order passed by the first appellate authority.
Facts
The petitioner filed a writ petition challenging an order passed by the first appellate authority. During arguments, the petitioner sought to withdraw the writ petition.
Key Issues
The key issue was whether the High Court should allow the petitioner to withdraw the writ petition to pursue the statutory appellate remedy available under the Finance Act, 1994 against an order of the first appellate authority.
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 FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 24460 OF 2023 PETITIONER/S: AZHIKODE PANCHAYAT WOMEN'S MULTI INDUSTRIAL (WORKSHOP) CO-OPERATIVE SOCIETY LTD. AGED 60 YEARS NO.S. IND (C) 94, AZHIKODE, KANNUR, KERALA, REPRESENTED BY ITS SECRETARY SMT. SUNATHA A.V, PIN - 670009 BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS P.G.CHANDAPILLAI ABRAHAM SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENT/S: 1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, NEW DELHI, REPRESENTED BY ITS SECRETARY., PIN - 110001 2 THE ASSISTANT COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE KANNUR DIVISION, KUZHIKUNNU, KANNUR., PIN - 670001 3 THE COMMISSIONER (APPEALS) CENTRAL TAX, CENTRAL EXCISE & CUSTOMS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN., PIN - 682018 BY ADVS. S.MANU THOMAS MATHEW NELLIMOOTTIL GIRISH KUMAR V 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. 24460 OF 2023 2 JUDGMENT Dated this the 22nd day of
The judgment continues below.
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