Marhaba Trading Company vs. The State Of Kerala

WP(C)/30975/2022HC KeralaGSTCNR KLHC01065759202222 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI2 pages
For Respondent: ADVOCATE GENERAL, JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA, SHRI.P.R.SREEJITH, SC, GSTN, DR. THUSHARA JAMES. SR.GP. SRI. JOSE JOSEPH, SC
AI SummaryDismissed

Held

The High Court accepted the submission made by the petitioner's counsel. Consequently, the writ petition was dismissed as having become infructuous.

Facts

The petitioner filed a writ petition before the High Court. During the proceedings, the learned counsel for the petitioner submitted that the matter had become infructuous.

Key Issues

No specific legal issues were adjudicated by the court, as the petition was dismissed on the grounds that it had become infructuous.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 22ND DAY OF FEBRUARY 2023 / 3RD PHALGUNA, 1944 WP(C) NO. 30975 OF 2022 PETITIONET: MARHABA TRADING COMPANY AGED 33 YEARS, REPRESENTED BY ITS MANAGING PARTNER, SRI. MUHAMMED ANOOP, CHANGARAMANGALAM, NANNAMUKKU P.O MALAPPURAM, PIN - 679575 BY ADV DHEERAJ KRISHNAN PEROT RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, PREM NAGAR, KARAMANA P.O THIRUVANANTHAPURAM, PIN - 695002 2 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, PONNANI NAGARAM P.0, MALAPURAM, PIN - 679583 3 THE TAX ASSESSING AUTHORITY TAX ARREARS CONCESSION SCHEME 2019, GOODS AND SERVICE TAX DEPARTMENT, PONNANI NAGARAM P.O MALAPURRAM, PIN - 679583 4 THE PRINCIPAL SECRETARY SALES TAX (D) DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695541 BY ADVS. ADVOCATE GENERAL JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA SHRI.P.R.SREEJITH, SC, GSTN DR. THUSHARA JAMES. SR.GP. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.30975 OF 2022 2 T.R.

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