Sumesh M.S. vs. The District Police Chief
Held
The High Court granted permission for the petitioner to withdraw the writ petition. It dismissed the petition as withdrawn, explicitly reserving the petitioner's right to approach the tax authority for the refund of GST borne by him.
Facts
The petitioner filed a writ petition seeking relief, but subsequently requested permission to withdraw it. The stated purpose for withdrawal was to pursue a refund of GST borne by him from the tax authorities.
Key Issues
The key legal issue before the Court was whether to permit the petitioner to withdraw the writ petition to enable him to seek a refund of GST from the appropriate tax authority.
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 TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942 WP(C).No.27262 OF 2020(G) PETITIONER/S: SUMESH M.S. AGED 40 YEARS MANALEL HOUSE KALLARKUTTY, PANAMKUTTY, IDUKKI- 685562 BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE DISTRICT POLICE CHIEF DISTRICT POLICE OFFICE, PAINAVU P.O IDUKKI- 685 603 2 THE MOTOR TRANSPORT OFFICER DISTRICT ARMED FORCE PAINAVU. P.O IDUKKI- 685 603 3 THE JOINT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT KATTAPANA, IDUKKI-685515 4 THE COMMISSIONER OF STATE TAXES STATE GST DEPARTMENT TAX TOWERS, KARAMANA P.O THIRUVANANTHAPURAM- 695 002 5 STATE OF KERALA MOTOR VEHICLE DEPARTMENT REPRESENTED BY ITS SECRETARY, KAZHAKOOTTAM THIRUVANANTHAPURAM- 695 582 6 THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI- 110001 OTHER PRESENT: SC RAJESH. B THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27262 OF 2020(G) 2 JUDGMENT
The learned counsel
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.