2 B Tradelinks vs. The Assistant Commissioner
Held
The High Court dismissed the writ petition as infructuous after the petitioner's counsel submitted that the petition had become infructuous.
Facts
The petitioner challenged assessment orders and demand notices (Form GST DRC-07) issued by the State Goods and Services Tax Department for the financial years 2018-19 and 2019-20.
Key Issues
No substantive legal issues were adjudicated as the writ petition was dismissed as infructuous based on the petitioner's submission.
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 19TH DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 41033 OF 2022 PETITIONER: 2 B TRADELINKS MMC 23/35 2, SANTHIVANAM ROAD, NETTOOR P.O, NEAR INTERNATIONAL MARKET, ERNAKULAM-682040, REPRESENTED BY ITS MANAGING PARTNER SRI. ABRAHAM DAVID, PIN - 682040 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, OLD BUS STAND, SH 15, THRIPUNITHURA, PIN - 682301 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI -, PIN - 110001 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -, PIN - 110001 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41033/2022 -2- J U D G M E N T Learned counsel for the
The judgment continues below.
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