Kachappilly Sebastian Jelson vs. Assistant State Tax Officer
Held
The Court acceded to the petitioner's request for permission to withdraw the writ petition. This withdrawal was granted with the liberty for the petitioner to file a fresh writ petition.
Facts
The petitioner, a registered goldsmith, filed a writ petition against the Assistant State Tax Officer and the Superintendent of Central Tax and Central Excise. The specific details of the underlying GST dispute are not elaborated in this order.
Key Issues
The key issue before the Court was whether to allow the petitioner to withdraw the writ petition with liberty to file a fresh one.
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 8TH DAY OF NOVEMBER 2021 / 17TH KARTHIKA, 1943 WP(C) NO. 18520 OF 2021 PETITIONER: KACHAPPILLY SEBASTIAN JELSON AGED 57 YEARS REGISTERED GOLD SMITH, KACHAPPILLY GOLD CENTRE, XXV/555, PALAMATTOM SHOPPING COMPLEX, ANGAMALY P.O., KERALA - 683 572. BY ADVS. B.J.JOHN PRAKASH P.PRAMEL NIMMY SHAJI RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.II, MATTANCHERRY AT KARUKUTTY P.O., ERNAKULAM - 683 576. 2 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE ALUVA DIVISION, ANGAMALY RANGE, ANGAMALY - 683 572. BY ADV KAVERY S THAMPI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18520 OF 2021 2 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.18520 of 2021 --------------------------------------- Dated this the 8th day of November, 2021 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw this writ petition with liberty to file a fresh one.
Permission is granted. Hence, this writ petition is dismissed as withd
The judgment continues below.
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