Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 12955 OF 2021 PETITIONER:
INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY LTD.
VELIYANNOOR, THRISSUR-680 021, REPRESENTED BY ITS SECRETARY-C.D.SURESH BY ADVS.
K.I.MAYANKUTTY MATHER R.JAIKRISHNA UTHARA ASOKAN RESPONDENTS:
1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI P.G.O 110 001.
2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY , SECRETARIAT, THIRUVANANTHAPURAM G.P.O, THIRUVANANTHAPURAM-695 001.
3 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE 1, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O.THRISSUR-680 004.
4 THE JOINT COMMISSIONER OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O.THRISSUR-680 004.
5 GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI G.P.O.110 001.
BY ADV SHRI.P.VIJAYAKUMAR, ASG OF INDIA ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.12955/2021 -2- J U D G M E N T Learned counsel for the petitioner submits that this writ petition may be dismissed as not pressed.
Accordingly this writ petition is dismissed as not pressed.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.12955/2021 -3- APPENDIX OF WP(C) 12955/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE AUDITED ACCOUNTS BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDING 31.3.2018-FY-2017-18 DATED 19.3.2019 Exhibit P2 TRUE COPY OF THE AUDITED ACCOUNTS BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDING 31.3.2019-FY-2018-19 DATED 31.10.2019 Exhibit P3 TRUE COPY OF THE AUDITED ACCOUNTS BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDING 31.3.2020-FY-2019-20 DATED 31.3.2021 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 11.2.2021 Exhibit P5 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT DATED 26.3.2021 Exhibit P6 TRUE COPY OF THE NOTIFICATION NO 94/2020-CENTRAL TAX DATED 22.12.2020 Exhibit P7 TRUE COPY OF THE STANDARD OPERATING PROCEDURE (SOP) ISSUED BY THE 1ST RESPONDENT DATED 11.2.2021