M/S. Space Makers Roofing System (I) Private Limited vs. The State Tax Officer
Held
The High Court permitted the withdrawal of the writ petition, dismissing it, and directed that the period spent pursuing the writ petition be excluded under Section 14 of the Limitation Act, 1963, for the purpose of the statutory appeal.
Facts
The petitioner sought to withdraw the writ petition, stating that a statutory appeal had already been preferred. The writ petition, filed on January 14, 2019, was thus rendered redundant by the ongoing appeal process.
Key Issues
The key legal issue was whether to allow the withdrawal of a writ petition when a statutory appeal on the same matter had already been filed, and if so, whether to grant the benefit of exclusion of time under the Limitation Act.
Sections Cited
None
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 FRIDAY, THE 8TH DAY OF APRIL 2022 / 18TH CHAITHRA, 1944 WP(C) NO. 1122 OF 2019 PETITIONER: M/S. SPACE MAKERS ROOFING SYSTEM (I) PRIVATE LIMITED NO. 4, VEERAPANDI VILLAGE, PRESS COLONY P.O, COIMBATORE 641 019, REPRESENTED BY ITS GENERAL MANAGER, K.P RENJITH KUMAR, AGED 43, S/O. K.A PURUSHOTHAMAN. BY ADVS. SMT.P.V.SOBHANA SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHAVAKKAD 680 506. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 (ADDL.R3) ASSISTANT COMMISSIONER OF STATE TAX, SGST KERALA, IRINJALAKUDA, THRISSUR. ADDITIONAL R3 IS IMPLEADED AS PER ORDER DATED 05.02.2019 IN IA.1/2019. BY ADV GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1122 OF 2019 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.1122 of 2019 ============================ Dated this the 8th day of April, 2022 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw this writ
The judgment continues below.
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