Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF MARCH 2023 / 17TH PHALGUNA, 1944 WP(C) NO. 3992 OF 2023 PETITIONER:
1 NALLEPPILLI ARUMUGHAN JYOTHIKUMARI, AGED 56 YEARS PROPRIETRIX OF M/S SRI. AMMAN ENTERPRISES, 4/181, VILAYAMKODE, KALLEKKAD, PALAKKAD, KERALA, PIN - 678015 BY ADVS.
ELDHO MATHEW RASMI NAIR T.
RESPONDENTS:
1 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE (PREVENTIVE)OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, METTUPPALAYALM STREET, CENTRAL REVENUE BUILDING, PALAKKAD, PIN - 641402 2 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 DR. THUSHARA JAMES. SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.3992 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.3992 of 2023 ------------------------------------ Dated this the 08th day of March, 2023 JUDGMENT When the case is taken up today, it is submitted by the Government Pleader that State has no further grievance, because the payment has already been received.
The writ petition is hence allowed and Ext.P4 stands quashed, in view of the payment which has already been made.
Sd/- T.R.RAVI JUDGE SKP/08-03
WPC No.3992 of 2023 3 APPENDIX OF WP(C) 3992/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 EXHIBIT-P1. A TRUE COPY OF THE STATEMENT GIVEN BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON DATE 24.07.2020 EXHIBIT P2 A TRUE COPY OF THE FORM GST DRC03 DATED 27.07.2020 EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT WITH ORDER NO 32AKTPJ2131L1Z4/2019- 2020 DATED 08.11.2022 EXHIBIT P4 A TRUE COPY OF THE ORDER UNDER SECTION 74 DATED 08.11.2022 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 A TRUE COPY OF THE REPRESENTATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 05.01.2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE