The Karapuzha Service Co-Operative Bank LTD.No.74 vs. The Deputy Commissioner Of Central GST And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petition, allowing them to pursue an appeal against the assessment order before the appellate authority. The writ petition was dismissed as withdrawn, without prejudice to the petitioner's right to appeal.
Facts
The petitioner, a co-operative bank, filed a writ petition challenging an assessment order passed by the GST authorities. The specific grounds of challenge were not detailed in the judgment.
Key Issues
The key legal issue was whether the petitioner should be permitted to withdraw their writ petition to pursue an alternative remedy of appeal against an assessment order before the appellate authority.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF SEPTEMBER 2020 / 1ST ASWINA, 1942 WP(C).No.18220 OF 2020(B) PETITIONER: THE KARAPUZHA SERVICE CO-OPERATIVE BANK LTD.NO.74 KOTTAYAM WEST, KARAPUZHA P. O., PIN - 686 003, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001. 2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE KOTTAYAM DIVISION, V. PUBLISHERS BUILDING, KOTTAYAM, PIN - 686 001. 3 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE IS PRESS ROAD, COCHIN - 682 018. 4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KOTTAYAM DIVISION, V. PUBLISHERS BUILDING, KOTTAYAM, PIN - 686
R1-4 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2020, ALONG WITH WP(C).18180/2020(V), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.18220 of 2020 2 JUDGMENT
The learned counsel for the petitioner seeks permission to withdraw the Writ Petition witho
The judgment continues below.
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