M/S.Tabernacle Home Stay vs. State Of Kerala
Held
The High Court held that since the petitioner had availed the Amnesty Scheme, there was nothing further remaining for the Court to consider in the writ petitions.
Facts
The petitioner, M/S.TABERNACLE HOME STAY, filed two writ petitions challenging certain tax-related matters. During the pendency of these petitions, the petitioner opted to avail the benefit of an Amnesty Scheme.
Key Issues
Whether the writ petitions remained infructuous and required further adjudication after the petitioner availed an Amnesty Scheme.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 2ND DAY OF DECEMBER 2021 / 11TH AGRAHAYANA, 1943 WP(C) NO. 16551 OF 2021 PETITIONER: M/S.TABERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, MUMILY, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGER, ABDUL NAZAR, AGED 39 YEARS, S/O. MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMILY P.O., IDUKKI DISTRICT. BY ADVS. M.V.THAMBAN R.REJI ARUN BOSE N.SUNIL JOSEPH THARA THAMBAN B.BIPIN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER (LUXURY TAXES), OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES), DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI-685508. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, KUMILY, IDUKKI-685509. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2021, ALONG WITH WP(C).16613/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos. 16551 of 2021 & 16613 of 2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 2ND DAY OF DECEMBER
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