M/S.Mannarkkad Gold Private Limited vs. State Tax Officer

WP(C)/41/2018HC KeralaGSTCNR KLHC01031631201806 July 2023Bench: HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages
For Petitioner: SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN
AI SummaryDismissed

Held

The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal before the appropriate authority within three weeks. An interim order was continued for one month to facilitate the appeal.

Facts

The petitioner filed a writ petition challenging an assessment order under the KVAT Act. The Court noted that the main issues raised in the petition had been settled by judgments of a Full Bench of the High Court.

Key Issues

The primary legal issue concerned the validity of an assessment order under the KVAT Act, which was rendered moot by a Full Bench decision of the High Court on the underlying legal points.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 6TH DAY OF JULY 2023 / 15TH ASHADHA, 1945 WP(C) NO. 41 OF 2018 PETITIONER: M/S.MANNARKKAD GOLD PRIVATE LIMITED OPP: BUS STAND, MANNARKKAD-678582,REPRESENTED BY ITS MANAGING DIRECTOR IBRAHIM. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE TAX OFFICER STATE GST DEPARTMENT, MANNARKKAD-678582. SMT.RESMITHA R CHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.41 OF 2018 2 ANU SIVARAMAN, J. ========================= W.P.(C) No.41 of 2018 ========================= Dated this the 6th day of July, 2023

JUDGMENT It is submitted by the learned counsel for the petitioner that the main issues raised herein have been given a quietus to by judgments of a Full Bench of this Court.

In the above view of the matter, this writ petition is dismissed as withdrawn, without prejudice to the right of the petitioner to move an appeal before the appropriate authority within three weeks from the date of receipt of a copy of this judgment. The interim order granted by this Court shall co

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.