Kavery Traders vs. The Asst. State Tax Officer
Held
The learned counsel for the petitioner sought permission to withdraw the writ petition. The Court granted this request and accordingly dismissed the writ petition as withdrawn.
Facts
The petitioner, M/s Kavery Traders, filed a writ petition challenging an order of detention (Form GST MOV 06) and a subsequent notice under Section 129(3) (Form GST MOV 07) issued by the Assistant State Tax Officer. The petition involved issues related to e-way bills and invoices for goods in transit.
Key Issues
The key legal issue, prior to withdrawal, concerned the legality of the detention of goods and the validity of the notice issued under Section 129(3) of the GST Act.
Sections Cited
Section 129(3)
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 28TH DAY OF JANUARY 2022 / 8TH MAGHA, 1943 WP(C) NO. 2876 OF 2022 PETITIONER: M/S KAVERY TRADERS PATHARIKODE, ELANKUR, MANJERI, MALAPPURAM DISTRICT, PIN - 676 121, REPRESENTED BY ITS MANAGING PARTNER, P. SAJITH KUMAR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON K.KRISHNA R.SREEJITH RESPONDENTS: 1 THE ASST. STATE TAX OFFICER MOBILE SQUAD NO.2, STATE GST DEPARTMENT, KOZHIKODE - 673 006. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. OTHER PRESENT: SMT.JASMIN.M.M-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2876 OF 20222 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 2876 of 2022 ---------------------------------------- Dated this the 28th day of January, 2022 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw this writ petition. Accordingly, this writ petition is dismissed as withdrawn. BECHU KURIAN THOMAS
The judgment continues below.
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