A R Electricals vs. The State Tax Officer
Held
The High Court dismissed the writ petition as withdrawn, acceding to the petitioner's request to pursue an appeal before the Appellate Authority instead.
Facts
The petitioner, A R Electricals, filed a writ petition before the High Court. After some arguments, the petitioner's counsel sought to withdraw the petition to file an appeal before the Appellate Authority.
Key Issues
The primary legal issue was whether the High Court should permit the petitioner to withdraw the writ petition to pursue an appeal before the Appellate Authority.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WP(C) NO. 33072 OF 2023 PETITIONER: A R ELECTRICALS KMC/XXVI/496, KAILASAM, CHERAVALLY, KAYAMKULAM,PIN - 690502 REPRESENTED BY ITS PROPRIETOR SRI. CHANDRASEKHARAN PILLAI, BY ADVS. AJI V.DEV H.ABDUL LATHIEF ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE G.S.T DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM - 690 502 (PRESENTLY RE-DESIGNATED AS THE ASSISTANT COMMISSIONER, TAXPAYER SERVICES CIRCLE, STATE G.S.T DEPARTMENT, REVENUE TOWER, HARIPPAD, KERALA, PIN – 690514) 2 THE STATE TAX OFFICER, ARREAR RECOVERY, TAXPAYER SERVICES, STATE GST DEPARTMENT, BSNL BUILDING, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN – 688001 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN – 110001
W.P(c).32072/2023 2 5 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
The judgment continues below.
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