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. 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 December, 2023 Learned counsel for the petitioner after the arguing the matter for some time stated that he would like to withdraw this writ petition and approach the statutory remedy available under the Finance Act, 1994 (‘the Act’ for short) by filing an appeal against the impugned order passed by the first appellate authority.
Considering the said prayer, the present writ petition is disposed of with liberty to the petitioner to avail the statutory remedy of appeal provided under the Act against the impugned order passed by the first appellate authority.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 24460 OF 2023 3 APPENDIX OF WP(C) 24460/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.52/2018-ST DATED 10.10.2018 ISSUED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE REPLY DATED 19.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE ORDER-IN-ORIGINAL NO.16/2020-ST DATED 10.06.2020 OF THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE APPEAL DATED 04.11.2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE ORDER-IN-APPEAL NO.CAL- EXCUS-000-APP-44-2023 DATED 30.01.2023 OF THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED 23.12.2021 OF THIS HONOURABLE COURT IN W.P.
(C) NO.30498 OF 2021 Exhibit P7 TRUE COPY OF THE ORDER-IN-ORIGINAL NO.34/2020-ST DATED 28.08.2020 OF THE 3RD RESPONDENT Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 OF THIS HONOURABLE COURT IN W.P.
(C) NO.9406 OF 2023