Emerald Trading Company vs. The State Of Kerala

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WP(C)/5100/2021HC KeralaGSTCNR KLHC01013805202126 August 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 26TH DAY OF AUGUST 2021 / 4TH BHADRA, 1943 WP(C) NO. 5100 OF 2021 PETITIONER/S: M/S.EMERALD TRADING COMPANY CHEMMANNUR ROAD, KUNNAMKULAM, TRISSUR DIST., REPRESENTED BY ITS MANAGING PARTNER, A. A. ISMAIL. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GST DEPARTMENT, GST COMPLEX, POOTHOLE, TRISSUR - 680004. 3 THE ASSISTANT COMMISSIONER – III,COMMERCIAL TAXES, SPECIAL CIRCLE, POOTHOLE, TRISSUR - 680004. 4 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, GST COMPLEX, POOTHOLE, TRISSUR - 680004. BY ADV. M.M. JASMINE, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 5100 OF 2021 2 JUDGMENT

Learned counsel appearing for the petitioner seeks permission to withdraw the instant writ petition. The writ petition is dismissed as withdrawn. A.M.BADAR JUDGE ajt

WP(C) NO. 5100 OF 2021 3 APPENDIX OF WP(C) 5100/2021 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 21.08.2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF EXTRACTS FROM THE KERALA FINANCE ACT, 2020. EXHIBIT P3 COPY OF INTIMATION DATED NIL ISSUED BY THE 2ND RESPONDENT ADVISING THE PETITIONER TO OPT FOR THE AMNESTY SCHEME FOR SETTLEMENT OF ARREARS AS PER EXT.P1. EXHIBIT P3(a) COPY OF THE ENGLISH TRANSLATION OF EXT. P3. EXHIBIT P4 COPY OF APPLICATION DATED 30.11.2020 FILED BY THE PETITIONER FOR OPTING FOR THE AMNESTY SCHEME IN RESPECT OF ARREARS AS PER EXT.P1. EXHIBIT P5 COPY OF ASSESSMENT ORDER DATED 31.10.2015 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P6 COPY OF ORDER DATED 06.01.2020 ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. EXHIBIT P7 COPY OF MODIFIED ORDER DATED 24.03.2020 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2010-2011 BASED ON EXT.P6. EXHIBIT P8 COPY OF ORDER DATED 21.12.2020 ISSUED BY THE 4TH RESPONDENT.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.