Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 19TH DAY OF OCTOBER 2022 / 27TH ASWINA, 1944 WP(C) NO. 28314 OF 2022 PETITIONER/S:
SRI ASHAPURA JEWELLERS AGED 30 YEARS 13/416,EKAMANAPARAMBA,PALAYAM ROAD,KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER SRI UMRAV SINGH, PIN - 673001 BY ADV RAJESH NAMBIAR RESPONDENT/S:
1 STATE OF KERALA MOBILE SQUAD, KANNUR, GOODS AND SERVICE TAX DEPARTMENT,KANNUR, PIN - 670001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT DEPARTMENT OF GOODS AND SERVICE TAX, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28314 OF 2022 2 JUDGMENT
In the light of the fact that final order under Section 130 of the CGST/SGST Act has been issued by the respondent, this writ petition is closed, leaving open all the contentions of the petitioner and reserving the liberty of the petitioner to challenge the order passed, in appropriate proceedings.
sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 28314 OF 2022 3 APPENDIX OF WP(C) 28314/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DETENTION ORDER U/S 129(1) OF THE GST ACT DATED 23.08.2022 Exhibit P2 TRUE COPY OF THE NOTICE U/S 130 OF THE GST ACT DATED 25.08.2022 Exhibit P3 TRUE COPY OF THE CHALLAN DATED 23.08.2022