Vr Assurance Medical Database Management PVT. LTD. vs. The Superintendent Of Service Tax
Held
The High Court recorded the petitioner's submission that the pre-deposit for the appeal had been made. Consequently, the Court dismissed the writ petition as having become infructuous.
Facts
The petitioner filed a writ petition challenging an Order-in-Original. However, during the pendency of the writ petition, the petitioner made the necessary pre-deposit to prefer an appeal against the said order.
Key Issues
The key issue was whether the writ petition remained maintainable or had become infructuous after the petitioner fulfilled the pre-deposit requirement for filing an appeal against the Order-in-Original.
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 20TH DAY OF SEPTEMBER 2021 / 29TH BHADRA, 1943 WP(C) NO. 10935 OF 2021 PETITIONER: VR ASSURANCE MEDICAL DATABASE MANAGEMENT PVT. LTD., CHANDRABHAGA, TC 11/8, PLAMOODU, PATTOM P. O., THIRUVANANTHAPURAM - 695 004, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. BY ADV SRI. MANOJ PILLAI RESPONDENTS: 1 THE SUPERINTENDENT OF SERVICE TAX, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. 2 THE DEPUTY COMMISSIONER, CENTRAL TAXES, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. 3 THE COMMISSIONER (APPEALS), CENTRAL GST AND CENTRAL EXCISE, IS PRESS ROAD, ERNAKULAM - 682 010. BY ADV SRI. M.S.AMAL DHARSAN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.10935 OF 2021 2 JUDGMENT The petitioner submits that the writ petition has become infructuous since petitioner has already made the payment of pre-deposit for preferring appeal. Recording the above submission, this writ petition is dismissed as infructuous. BECHU KURIAN THOMAS JUDGE SPR
WP(C).No.10935 OF 2021 3 APPENDIX
The judgment continues below.
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