M/S/.Norwalk Constructions Private LTD. vs. The State Tax Officer(Works Contract)

WA/1945/2019HC KeralaGSTCNR KLHC01062020201903 November 2022Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS16 pages
For Respondent: SR. GP. V.K. SHAMSUDHEEN
AI SummaryDismissed

Held

The High Court accepted the memo filed by the appellants, allowing their prayer not to press the appeals. Consequently, all the connected writ appeals were dismissed.

Facts

The appellants in multiple connected writ appeals, which were filed against judgments in various writ petitions, submitted a memo to the High Court indicating their decision not to press the prayers made in their appeals.

Key Issues

The key issue before the Court was whether to allow the appellants' request to not press their writ appeals. No substantive legal issues related to GST were adjudicated as the appeals were dismissed on procedural grounds.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WA NO. 1104 OF 2019
WA.1056/2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1104 OF 2019 AGAINST THE JUDGMENT IN WP(C) 34658/2018 OF HIGH COURT OF KERALA APPELLANT:

PANAKKATHOTTAM AGRO RUBBER PARK, EDAKURUSSI, KARIMBA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, P.M.ABRAHAM, S/O.MATHAI, AGED 66. BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

RESPONDENTS:

1 THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

OTHER PRESENT:

SR. GP. V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1056/2019, 1105/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019

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