A.Mohammed Salim vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 WP(C).No.23431 OF 2019(D) PETITIONER: A.MOHAMMED SALIM AGED 50 YEARS HILL PRODUCE MERCHANT, A.S.A.BAZAR, KUMILY - 685509 (PROPRIETORY BUSINESS) - 9020223855 BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, VANDIPERIYAR AT KUMILY - 685 509. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM - 695002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2021, ALONG WITH WP(C).23428/2019(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).23431/2019, WP(C).23428/2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 WP(C).No.23428 OF 2019(C) PETITIONER: AKKARAYIL SPICES AGENCIES, HILL PRODUCE MERCHANT, A.S.A BAZAR, KUMILY 685 509, PROPRIETOR BUSINESS , 94951258 46. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, VANDIPERIYAR AT KUMILY 685 509. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMAN P.O., THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2021, ALONG WITH WP(C).23431/2019(D), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).23431/2019, WP(C).23428/2019 3 JUDGMENT [ WP(C).23431/2019, WP(C).23428/2019 ] Dated this the 10th day of February 2021 Learned counsel for the petitioner seeks permission to withdraw these petitions. These petitions are accordingly dismissed as withdrawn. A.M.BADAR N //// PA to Judge JUDGE

WP(C).23431/2019, WP(C).23428/2019 4 APPENDIX OF WP(C) 23431/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE CGST AND SGST ACTS EXHIBIT P2 AOF THE MONTHLY RETURN FILED FOR JUNE/2017 UNDER THE KVAT ACT. EXHIBIT P3 AOF THE CIRCULAR NO.21/2018 DATED 17.09.2018 ISSUED BY THE PRINCIPAL SECRETARY AND COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT. EXHIBIT P4 AOF THE APPLICATION FILED IN FORM NO.21 CC ON 08.03.2018. EXHIBIT P5 AOF THE AUDITED STATEMENT OF ACCOUNTS FILED IN FORM NOS.13 AND 13A FOR THE WHOLE YEAR OF 2017-18. EXHIBIT P6 AOF THE CIRCULAR NO.10 DATED 22.06.2017 ISSUED BY THE COMMISSIONER, STATE TAXES DEPARTMENT. EXHIBIT P7 AOF THE FORM - GST 3B FILED BY THE PETITIONER. EXHIBIT P8 AOF THE GST DRC -03 FILED DATED 27.08.2019. EXHIBIT P9 AOF THE LETTER DATED 14.03.2018 REJECTING THE CLAIM OF REFUND.

WP(C).23431/2019, WP(C).23428/2019 5 APPENDIX OF WP(C) 23428/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE CGST AND SGST ACTS. EXHIBIT P2 AOF THE MONTHLY RETURN FILED FOR JUNE /2017 UNDER THE KVAT ACT. EXHIBIT P3 AOF THE CIRCULAR NO. 21/2018 DATED 17.9.2018 ISSUED BY THE PRINCIPAL SECRETARY AND COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT. EXHIBIT P4 AOF THE APPLICATION FILED IN FORM NO. 21 CC ON 8.2.2018. EXHIBIT P5 AOF THE AUDITED STATEMENT OF ACCOUNTS FILED IN FORM NOS. 13 AND 13A FOR THE WHOLE YEAR 2017-18. EXHIBIT P6 AOF THE CIRCULAR NO. 10 DATED 22.7.2017 ISSUED BY THE COMMISSIONER, STATE TAXES DEPARTMENT. EXHIBIT P7 AOF THE FORM GST 3 B FILED BY THE PETITIONER. EXHIBIT P8 AOF THE GST DRC- 03 FILED DATED 26.8.2019. EXHIBIT P9 AOF THE LETTER DATED 14.3.2018 REJECTING THE CLAIM OF REFUND.