Paragon Polymer Products PVT LTD vs. The Asst. Commissioner
Held
The High Court allowed the petitioner to withdraw the writ petitions, granting them liberty to resort to an Amnesty scheme offered by the Government. All interim orders passed in these petitions were consequently vacated.
Facts
M/s. Paragon Polymer Products P Ltd. filed multiple writ petitions challenging reassessment and assessment orders issued by tax authorities under KVAT and State GST for various financial years.
Key Issues
Whether the petitioner should be permitted to withdraw their writ petitions challenging tax assessment orders to avail an Amnesty scheme offered by the Government.
AI-generated summary — verify with the full judgment below
Heard together (3 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 N.NAGARESH WP(C).No.23003 OF 2016(A) PETITIONER: M/S. PARAGON POLYMER PRODUCTS P LTD., CHALUKUNNU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN K.THOMAS. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (KVAT) II, SPECIAL CIRCLE, COMMERCIAL TAXES, KOTTAYAM - 686 002. 2 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM - 686 002. 3 THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SENIOR GOVERNMENT PLEADER – SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2020, ALONG WITH WP(C).26492/2017(J), WP(C).27581/2018(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WP(C).No.26492 OF 2017 PETITIONER: M/S. PARAGON POLYMER PRODUCTS PVT. LTD., CHALU
The judgment continues below.
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