Prime Metal Building System vs. The Deputy Commissioner Under Kerala GST Laws
Held
The High Court accepted the petitioner's submission and dismissed the writ petition as having become infructuous.
Facts
The petitioner filed a writ petition, but during the proceedings, their counsel informed the High Court that the petition had become infructuous.
Key Issues
The judgment does not discuss any specific legal issues as the petition was dismissed as infructuous without adjudication on merits.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 WP(C) NO. 13957 OF 2020 PETITIONER: PRIME METAL BUILDING SYSTEM IRINJALAKUDA, THRISSUR, KONATHUKUNNU P.O., REP. BY ITS MANAGING PARTNER SRI. JOSEPH MATHEW, S/O. (LATE) S.J.MATHEW, AGED 58 YEARS. BY ADV C.K.SREEJITH RESPONDENTS: 1 THE DEPUTY COMMISSIONER UNDER KERALA GST LAWS POOTHOLE, THRISSUR. 2 THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P.ESTATE, NEW DELHI-110002. 3 CHAIRPERSON, GST COUNCIL, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI-111001. 4 CHAIRPERSON, GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037. 5 THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. 6 THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. 7 THE NODAL OFFICER, CENTRAL GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. W.P (C) No.13957/2020 -2- BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA SHRI.P.R.SREEJITH, S
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