Amritlal V K vs. State Tax Officer (Intelligence)
Held
The High Court closed the writ petition, noting that nothing further survived adjudication as the petitioner's counsel submitted that the respondents had uploaded the summary of the order in Form DRC 07.
Facts
The petitioner filed a writ petition, likely concerning an order of demand and penalty (Form GST MOV 09) and the non-uploading of the summary of the order in Form DRC 07. The case involved the detention of a vehicle and the furnishing of a security bond and bank guarantee.
Key Issues
The primary issue appears to be the non-uploading of the summary of the order in Form DRC 07 by the respondents, which was subsequently resolved during the pendency of the petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944 WP(C) NO. 17646 OF 2022 PETITIONERS: AMRITLAL V K AGED 52 YEARS PROPRIETOR OMNI ELECTRICS 5/778, BALASARAS, RARICHAN ROAD, KOZHIKODE PIN - 673006 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. VIVEK BHAT D. RESPONDENTS: 1 STATE TAX OFFICER (INTELLIGENCE) SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, ANAPPARA BUILDING, KALPETTA P.O WAYANAD - PIN - 673121 2 ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.1 WAYANAD @ VADUVANCHAL OFFICE OF DEPUTY COMMISSIONER OF STATE TAX (INT) STATE GOODS AND SERVICE TAX DEPARTMENT, ANAPPARA BUILDING, KALPETTA P.O WAYANAD PIN – 673121
WP(C) No.17646 of 2022 2 3 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM , PIN - 673006 4 JOINT COMMISSIONER OF STATE TAX OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O, KOZHIKODE PIN - 673006 5 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM P.O, K
The judgment continues below.
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