Roy M. Mathew vs. The State Of Kerala
Held
The High Court noted that the State Tax Officer had already issued a communication recalling the impugned revenue recovery notices. Consequently, the Court held that nothing further survived in the writ petition.
Facts
The petitioner challenged multiple revenue recovery notices (Exts. P1 to P12(a)) issued against him by the respondent authorities for recovery of dues.
Key Issues
The key legal issue was the validity and enforceability of the revenue recovery notices issued against the petitioner.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF SEPTEMBER 2022 / 7TH ASWINA, 1944 WP(C) NO. 17870 OF 2022 PETITIONER/S: ROY M. MATHEW AGED 73 YEARS MUTHOOTTU HOUSE, KOZHENCHERRY VILLAGE, KOZHENCHERRY TALUK, PATHANAMTHITTA-689 641. BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE ASSISTANT COMMISSIONER, 4TH CIRCLE, KERALA SGST DEPARTMENT, GST COMPLEX, PERUMANOOR P.O., ERNAKULAM - 682 015. 3 THE DEPUTY COLLECTOR, PATHANAMTHITTA DISTRICT, 2ND FLOOR, COLLECTORATE ROAD, CHITTOOR, PATHANAMTHITTA- 689 645. 4 THE DEPUTY TAHSILDAR, KOZHENCHERY TALUK, GROUND FLOOR, MINI CIVIL STATION, KOZHENCHERRY, PATHANAMTHITTA-689645. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J. ======================== W.P(C)No.17870 of 2022 ------------------------------------------------ Dated this the 29th day of September, 2022 JUDGMEN
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.