Gnanamuthu Arokiasamy vs. The Assistant State Tax Officer
Held
The High Court noted that since the goods had already been released, nothing further survived in the writ petition. Consequently, the court closed the petition.
Facts
The petitioner filed a writ petition challenging the detention of goods under GST. During the pendency of the petition, the goods were released pursuant to an interim order issued by the court.
Key Issues
The key legal issue, concerning the release of detained goods under GST, became infructuous as the goods were released prior to the final hearing.
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 3RD DAY OF FEBRUARY 2022 / 14TH MAGHA, 1943 WP(C) NO. 1645 OF 2022 PETITIONER : GNANAMUTHU AROKIASAMY, AGED 41 YEARS, PROPRIETOR, M/S. JAWAN TRADERS, EAST KALLADA, KOLLAM-691 502 BY ADVS. HARISANKAR V. MENON K.KRISHNA MEERA V.MENON R.SREEJITH RESPONDENTS : 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR-691 305 2 THE STATE TAX OFFICER, SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR-691 305 3 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS , KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1645 OF 2022 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.1645 of 2022 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of February, 2022
JUDGMENT The learned cou
The judgment continues below.
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