Arthinkal Village Service Co-Operative Bank LTD. No.3772 vs. Assistant Commissioner
Held
The Court dismissed the writ petition as withdrawn, acceding to the petitioner's request. The petitioner expressed a desire to withdraw the petition to avail the benefit of an Amnesty Scheme, which was likely to be notified by the GST Council.
Facts
The petitioner challenged a GST assessment order and recovery notice for the 2017-18 period, which originated from a notice in Form GST ASMT-10. The writ petition sought relief against the assessment and subsequent recovery proceedings.
Key Issues
The key legal issue was the challenge to a GST assessment order and recovery notice. However, the case was resolved by the petitioner's decision to withdraw the petition to pursue an anticipated GST Amnesty Scheme.
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 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 DE
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