M/S. Space Makers Roofing System (I) Private Limited v. The State Tax Officer

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WP(C)/1122/2019HC KeralaGSTCNR KLHC01002984201908 April 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

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 petition, since he has already preferred a statutory appeal.

2.

Having regard to the circumstances, the period spent by the petitioner in pursuing this writ petition, which was filed on 14.01.2019, shall stand excluded under Section 14 of the Limitation Act, 1963. The writ petition is dismissed reserving the liberty of the petitioner to pursue the statutory remedies, in accordance with law. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 1122 OF 2019 3 APPENDIX OF WP(C) 1122/2019 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF SCREEN SHOT MADE BY THE PETITIONER FOR SUBMITTING THE REQUEST FOR CANCELLATION OF REGISTRATION THROUGH THE WEBSITE OF THE DEPARTMENT EXHIBIT P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2(A) COPY OF POSTAL COVER OBTAINED FROM THE OFFICE OF THE 1ST RESPONDENT EXHIBIT P3 COPY OF INVOICE NO. 133 ISSUED BY THE PETITIONER. EXHIBIT P3(A) COPY OF FORM JJ DELIVERY NOTE ISSUED BY THE PETITIONER. EXHIBIT P3(B) COPY OF FORM 8F DECLARATION GENERATED BY THE PETITIONER.

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.