Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 25TH DAY OF OCTOBER 2023 / 3RD KARTHIKA, 1945 WP(C) NO. 21879 OF 2023 PETITIONER/S:
ARTHINKAL VILLAGE SERVICE CO-OPERATIVE BANK LTD.
NO.3772, ARTHINKAL P.O, CHERTHALA, ALAPPUZHA-688530.
(REPRESENTED BY ITS SECRETARY SMT. TINTU C.VINCENT.)
BY ADVS.
P.J.ANILKUMAR (A-1768) N.JAYAKUMAR K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENT/S:
1 ASSISTANT COMMISSIONER, STATE TAX OFFICE, STATE GOODS & SERVICES TAX DEPARTMENT, 3RD FLOOR, MINI CIVIL STATION, KODATHI KAVALA, CHERTHALA-688524 2 STATE TAX OFFICER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,B.S.N.L. BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001 3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.
WP(C) NO. 21879 OF 2023 2 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV THUSHARA JAMES, SMT.JASMINE M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21879 OF 2023 3 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 in order to avail the benefit of Amnesty Scheme, which is likely to be notified by the GST Council.
Considering the aforesaid submission/prayer, the present writ petition is dismissed as withdrawn with the aforesaid liberty. Interlocutory application, if any, pending in the writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 21879 OF 2023 4 APPENDIX OF WP(C) 21879/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR 2017-18 DATED 01..07..2020 ISSUED BY THE 1ST RESPONDENT Exhibit-P2 TRUE COPY OF THE PURCHASE REGISTER FOR 2017-18 EVIDENCING THE CLAIM OF INPUT TAX CREDIT AVAILED BY THE PETITIONER Exhibit-P3 TRUE COPY OF THE REPLY DATED 12..12..2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT AGAINST EXT- P1.
Exhibit-P4 TRUE COPY OF THE ORDER REFERENCE NO.
ZJ3202220008541 DATED 02..02..2022 AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY THE 1ST RESPONDENT Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE NO.32AAAAT7864J1Z7/ 2017-18 DATED 18..5..2023 ISSUED BY THE 2ND RESPONDENT Exhibit-P6 TRUE COPY OF THE ORDER DATED 11..11..2022 IN W.P.(C) 32054/2022 OF THIS HON'BLE COURT