U.S.Girish vs. The State Tax Officer
Held
The High Court held that the writ petition had become infructuous due to the issuance of the final confiscation order. The Court closed the petition, granting the petitioner liberty to challenge the final order of confiscation through appropriate legal remedies.
Facts
The petitioner filed a writ petition, likely challenging an interim stage of GST proceedings related to the detention or proposed confiscation of goods. During the pendency of the writ petition, a final order of confiscation was passed against the petitioner.
Key Issues
The key legal issue was whether the writ petition, challenging an earlier stage of proceedings, remained maintainable after a final order of confiscation had been passed by the authorities.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943 WP(C).No.6802 OF 2021(A) PETITIONER/S: U.S.GIRISH, AGED 47 YEARS PROPRIETOR, M/S. S.G.DIAMONDDS AND JEWELLERS, 715-716, KRISHNA STREET, EDAYAR STREET, COIMBATORE, TAMIL NADU-641 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANAM, THIRUVANANTHAPURAM-695 002. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.6802 OF 2021 2 JUDGMENT Dated this the 29th day of March 2021
Learned counsel appearing for the petitioner submits that now the final order of confiscation has been passed and as stated by the learned Government Pleader on the last occasion, the writ petition is rendered infructuous. She therefore, submits that the petition be closed with liberty to the petitioner to seek the remedy as is available
The judgment continues below.
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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.