Alliance Homes vs. State Of Kerala

WP(C)/18892/2021HC KeralaGSTCNR KLHC01049485202129 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryWithdrawn

Held

The High Court granted the petitioner permission to withdraw the petition and consequently dismissed the writ petition as withdrawn.

Facts

The petitioner sought to withdraw their writ petition, which had been argued for two days, to avail the benefit of an Amnesty Scheme that was expiring the following day.

Key Issues

The key legal issue was whether to permit the petitioner to withdraw their writ petition to opt for an Amnesty Scheme before its expiry.

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 MONDAY, THE 29TH DAY OF NOVEMBER 2021 / 8TH AGRAHAYANA, 1943 WP(C) NO. 18892 OF 2021 PETITIONER: ALLIANCE HOMES FIRST FLOOR, PRESTIGE CENTRE, OPP. SUB - REGISTRAR OFFICE, KANNUR - 670002, REPRESENTED BY ITS EXECUTIVE MANAGER, MOIDU V. BY ADV C.AJITH KUMAR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695001. 2 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, KANNUR - 670002. 3 THE DEPUTY COMMISSIONER (APPEALS) II., COMMERCIAL TAXES, KOZHIKODE - 673006. 4 THE INTELLIGENCE OFFICER SQUAD NO. 1, OFFICE OF THE INSPECTING COMMISSIONER OFFICER (INTELLIGENCE), COMMERCIAL TAXES, KANNUR - 670002. 5 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, KANNUR - 670002. 6 ADDL. THE SPECIAL DEPUTY TAHSILDAR (REVENUE RECOVERY) KANNUR.(ADDL.R6 IMPLEADED AS PER ORDER DATED 27-09-2021 IN IA 1/2021 IN WP(C) BY ADV GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

The judgment continues below.

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