A.S.Rajan Pillai vs. Deputy Commissioner

WP(C)/2619/2022HC KeralaGSTCNR KLHC01005847202227 September 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.2 pages

AI SummaryDismissed

Held

The High Court allowed the petitioner to withdraw the writ petition with liberty to file an appeal before the Appellate Authority. The Court further directed that the period during which the writ petition was pending shall be excluded for the purpose of determining the limitation period for filing the appeal.

Facts

The petitioner filed a writ petition before the High Court. The specific challenge or subject matter of the writ petition is not detailed in the judgment, but the respondent is the Deputy Commissioner, Central GST and Central Excise.

Key Issues

The key legal issues were whether to permit the petitioner to withdraw the writ petition to pursue an appeal, and whether to grant an exclusion of the writ petition's pendency period for the appeal's limitation.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C) NO. 2619 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 27TH DAY OF SEPTEMBER 2022 / 5TH ASWINA, 1944 WP(C) NO. 2619 OF 2022 PETITIONER/S: A.S.RAJAN PILLAI AGED 71 YEARS S/O.N.SHANMUGHAN PILLAI, THIRUVATHIRA, THENGLI P.O., KUTTOR, THIRUVALLA - 689 106. BY ADVS. RAVI KRISHNAN K.N.RADHAKRISHNAN(THIRUVALLA) RESPONDENT/S: DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE,PATHANAMTHITTA DIVISION, THAZHETHEKKETHIL TOWER, ST.PETER'S JUNCTION, PATHANAMTHITTA - 689 646. BY ADV SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 2619 OF 2022 2

JUDGMENT When this matter is taken up for consideration, the learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file an appeal before the Appellate Authority.

Having regard to the submission made by the petitioner, this writ petition is dismissed as withdrawn. The period during which this writ petition was pending before this Court shall be excluded f

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.