Judgment
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, SC, GSTN OTHER PRESENT:
ADV. P R SREEJITH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.13957/2020 -3- J U D G M E N T Learned counsel for the petitioner submits that this writ petition has become infructuous.
Accordingly this writ petition is dismissed as infructuous.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.13957/2020 -4- APPENDIX OF WP(C) 13957/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE REPRESENTATION DATED 19.12.2019.
EXHIBIT P2 THE TRUE COPY OF THE REPRESENTATION DATED 29.6.2019 ADDRESSED TO THE DEPUTY COMMISSIONER, GST DEPARTMENT.
EXHIBIT P3 THE TRUE COPY OF THE REPRESENTATION DATED 4.10.2018 TO THE DEPUTY COMMISSIONER.
EXHIBIT P4 THE TRUE COPY OF THE LETTER DATED 27.9.2018 FROM DEPUTY COMMISSIONER.
EXHIBIT P5 THE TRUE COPY OF THE REPRESENTATION DATED 16.8.2018.
EXHIBIT P6 THE TRUE COPY OF THE REPRESENTATION DATED 28.2.2018 ADDRESSED TO THE ADDITIONAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE COMMISSIONERATE.
EXHIBIT P7 THE TRUE COPY OF THE REPRESENTATION DATED 18.1.2018.