M/S.Royale Edible Company vs. The State Tax Officer
Held
The High Court dismissed the writ petition as infructuous. This decision was made in light of a prior judgment rendered in W.P.C.No.22593 of 2020, which presumably addressed the core issues relevant to this case.
Facts
The petitioner, M/s. Royale Edible Company, filed a writ petition challenging orders related to a GST refund application, which involved TDS certificates and a deficiency memo. The petition likely sought relief concerning the rejection or partial rejection of their refund claim.
Key Issues
The primary issue addressed by the Court was whether the writ petition remained live and required adjudication, given the pronouncement of a judgment in a connected case (W.P.C.No.22593 of 2020).
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF DECEMBER 2020 / 27TH AGRAHAYANA, 1942 WP(C).No.27141 OF 2020(P) PETITIONER/S: M/S.ROYALE EDIBLE COMPANY, ERAVATHOOR ROAD, ANNAMANADA P.O., IRINJALAKUDA, THRISSUR DISTRICT-680741, REPRESENTED BY ITS MANAGING PARTNER, E.N.GOPAKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHALAKUDY, THRISSUR DISTRICT, PIN-680 307. 2 THE ASST.COMMISSIONER OF STATE TAX, SGST DEPARTMENT, IRIJALAKUDA, THRISSUR DISTRICT, PIN-680 121. 3 THE JOINT COMMISSIONER (APPEALS), DEPT OF STATE GST, THEVARA, ERNAKULAM, KOCHI-682 015. 4 THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT In the light of the judgment in W.P.C.No.22593 of 2020, this writ petition is dismissed as infructuous.
The judgment continues below.
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