Techser Engineers vs. Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 20TH DAY OF OCTOBER 2021 / 28TH ASWINA, 1943 WP(C) NO. 21059 OF 2021 PETITIONER: TECHSER ENGINEERS NO. 13, (LD NO. 14), IST STREET, PARAMESHWARI NAGAR, ADYAR, CHENNAI 600 020. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. R. SIVAPRAKASAM. BY ADVS. K.I.MAYANKUTTY MATHER R.JAIKRISHNA UTHARA ASOKAN RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER SQUD NO. VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, METTUPALAYAM STREET, METTUPALAYAM P.O. KERALA 678 001. 2 STATE TAX OFFICER, SQUD NO. VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, METTUPALAYAM STREET, METTUPALAYAM P.O. KERALA 678 001. DR,THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 21059 OF 2021 2 BECHU KURIAN THOMAS, J --------------------------- WP(C) NO. 21059 OF 2021 ---------------------------- Dated this the 20th day of October, 2021 JUDGMENT The learned Counsel for the petitioner seeks permission to withdraw this writ petition with liberty to move the appropriate statutory authority. Permission is granted. Accordingly, the writ petition is dismissed as withdrawn with the liberty as aforesaid. BECHU KURIAN THOMAS JUDGE AJ/20.10.2021

WP(C) NO. 21059 OF 2021 3 APPENDIX OF WP(C) 21059/2021 PETITIONER EXHIBITS Exhibit P1OF THE WORK ORDER ENTERED INTO BETWEEN PETITIONER AND M/S. SHAPOORJI PALLONJI AND CO. PVT. LTD., DTD 3.7.2021. Exhibit P2OF THE INVOICE ISSUED BY THE PETITIONER DATED 27.9.2021. Exhibit P3OF THE E WAY BILL GENERATED BY THE PETITIONER DTD. 27.9.2021. Exhibit P4OF THE CANCELLED INVOICE ISSUED BY THE PETITIONER DTD. 27.9.2021. Exhibit P5OF THE ORDER OF DETENTION IN FORM GST MOV-06 DTD. 28.9.2021. Exhibit P6OF THE NOTICE ISSUED BY THE IST RESPONDENT PROPOSING TO IMPOST TAX AND PENALTY IN FORM GST NOV.