Gloria Casa Moda vs. Union Of INDIA
Held
The High Court allowed the petitioner to withdraw the writ petition. This withdrawal was granted without prejudice to the petitioner's right to approach the Appellate Authority against the impugned order (Ext.P12).
Facts
The petitioner filed a writ petition challenging an order (Ext.P12) issued by the State Tax Officer, which appears to be related to the detention of goods under GST, as indicated by various GST MOV forms in the exhibits.
Key Issues
The key issue was the maintainability of the writ petition challenging an order (Ext.P12) when an alternative statutory remedy of appeal was available to the petitioner.
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 WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA, 1942 WP(C).No.25300 OF 2020(J) PETITIONER/S: GLORIA CASA MODA 1/4,GROUND FLOOR,VADAKKU THOTTAM, PARAPALAYAM,MANGALAM ROAD, TIRUPUR-641604. BY ADV. SRI.GEORGE JOHNSON RESPONDENT/S: 1 UNION OF INDIA MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI. 2 THE STATE TAX OFFICER, SQUAD NO.1,OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX(INTELLIGENCE),KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD. 3 THE ASST.STATE TAX OFFICER, SQUAD NO.1,PALAKKAD. R1 BY SMT.SREEKALA K.L., CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25300 OF 2020(J) 2 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the writ petition, without prejudice his rights to approach the Appellate Authority against Ext.P12 order. Permission is granted, and the writ petition is dismissed as withdrawn without prejudice the rights as reserved above.
A.K.JAYASANKARAN NAMBIAR JUDGE SJ
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.