Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 4TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 WP(C) NO. 40058 OF 2023 PETITIONER/S:
HI-TECH ENGINEERING SOLUTIONS M.A TOWER, POOLANTHARA, KOLIYAKODE, SANTHIGIRI .P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER G.SURESH, PIN - 695589 BY ADV SREEJI M.M RESPONDENT/S:
1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN - 110001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O. - 695 001., PIN - 695001 3 ASSISTANT STATE TAX OFFICER TAX PAYER SERVICE CIRCLE, POOJAPPURA STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.40058 of 2023 2 JUDGMENT Dated this the 4th day of December, 2023 The present writ petition has been filed impugning show cause notice dated 29.09.2023.
Learned counsel for the petitioner submits that the assessing authority has passed the final order on 28.11.2023. Taking on record the said statement of the learned counsel for the petitioner that the final order has been passed,this writ petition against the show cause notice is no longer maintainable.
Therefore, the writ petition is dismissed leaving it open to the petitioner to resort to any other legal remedy as may be available to him against the assessment order.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C) No.40058 of 2023 3 APPENDIX OF WP(C) 40058/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 29.09.2023 Exhibit P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 31219/2022 DATED 6.10.2022 Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 32854/2022 DATED 18.10.2022