Manappuram Jewellers LTD vs. The Deputy Commissioner Of State Tax
Held
The High Court accepted the petitioner's submission that both writ petitions had become infructuous and, consequently, closed them without adjudicating the merits of the underlying tax disputes.
Facts
The petitioner, Manappuram Jewellers Ltd., filed two writ petitions challenging tax notices and orders issued by the State Tax Department for the assessment years 2013-14 and 2015-15.
Key Issues
The key legal issue addressed by the Court was whether the writ petitions had become infructuous, leading to their closure without a substantive decision on the tax demands.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943 WP(C).No.8277 OF 2021(H) PETITIONER: MANAPPURAM JEWELLERS LTD 3/522,1ST FLOOR,MANAPPURAM HOUSE,VALAPPAD.P.O, THRISSUR-680567, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER,BASANT BHASKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT,KERALA,SPECIAL CIRCLE, THRISSUR-680004. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,TAX TOWERS, KILLIPPALAM,KARAMANA,THIRUVANANTHAPURAM-695002. OTHER PRESENT: GP-SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8277 OF 2021(H)&
WP(C).No.8263 OF 2021(G) 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943 WP(C).No.8263 OF 2021(G) PETITIONER: MANAPPURAM JEWELLERS LTD VALAPPAD P.O., THRISSUR-680 567, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BASANT BHASKAR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY C
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