Ktm Traders vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNE AY, THE 24TH DAY OF JUNE 2020 / 3RD ASHADHA, 1942 WP(C).No.12456 OF 2020(F) PETITIONER/S: KTM TRADERS DOOR NO.1/333A,THENHIPALAM.P.O, MALAPPPURAM,PIN-673636. REPRESENTED BY ITS MANAGING PARTNER-MOHAMMED FAISAL.K.T. BY ADV. SRI.R.JAIKRISHNA RESPONDENT/S: 1 UNION OF INDIA THROUGH ITS SECRETARY(REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2 GST COUNCIL,THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI.P.O,NEW DELHI-110001. 3 GOODS AND SERVICES TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 401 FLOOR,WORLD MARK-AERO CITY, GURGAON ROAD.P.O, NEW DELHI-110037. 4 COMMISSIONER OF STATE TAX, TAX TOWER,KILLIPPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 5 NODAL OFFICER FOR STATE GST, ASSISTANT COMMISSIONER(ITMC), GOODS AND SERVICE TAX DEPARTMENT, 5TH FLOOR,KILLIPPALAM, KARAMANA.PO, THIRUVANANTHAPURAM-695002. WP(C).No.12456 OF 2020(F) 2 6 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION,TIRURANGADI.P.O, MALAPPURAM-676306. OTHER PRESENT: SRI SREEJITH PR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.12456 OF 2020(F) 3 JUDGMENT Dated this the 24th day of June 2020 Learned counsel for the petitioner after arguing for some time seeks the liberty of this Court for withdrawal of this writ petition by taking all the pleas stated in the writ petition in the contemplated reply to the assessment notice Ext.P7 and also arguments, keeping in view the judgments of the various High Courts and the pendency of the matter before the Hon'ble Supreme Court. With the aforementioned liberty this writ petition is dismissed as withdrawn. AMIT RAWAL JUDGE nak

WP(C).No.12456 OF 2020(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIICATE OF REGISTRATION GRANTED TO THE PETITIONER EXHIBIT P2OF FORM 53-CLOSING STOCK INVENTORY OF THE PETITIONER AS ON 31.3.2018 EXHIBIT P3OF THE STATEMENT OF THE CLOSING STOCK OF THE PETITIONER EXHIBIT P4OF THE SCREENSHOT OF THE FORM GST TRAN-1 SUBMITTED BY THE PETITIONER AS OBTAINED FROM THE WEBSITE OF THE GOOD AND SERVICE TAX DEPARTMENT EXHIBIT P5OF THE NOTICE ISSUED BY THE 6TH RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 6TH RESPONDENT EXHIBIT P7OF THE NOTICE ISSUED BY THE 6TH RESPONDENT TO THE PETITIONER EXHIBIT P8OF THE ORDER NO.1/2020-GST ISSUED BY THE 1ST RESPONDENT EXHIBIT P9OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT EXHIBIT P10OF THE APPLICATION SUBMITTED BY THE PETITIONER 4TH RESPONDENT EXHIBIT P11OF THE JUGMENT OF THE HON'BLE HIGH COURT OF PUNJAB AND BARYANA IN CWP NO.30949/2018 AS OBTAINED FROM THE WEBSITE OF THE SAID COURT EXHIBIT P12OF THE ORDER OF THE HON'BLE SUPREME COURT IN SLP N0.4408/2020 AS OBTAINED FROM THE WEBSITE OF THE SAID COURT

WP(C).No.12456 OF 2020(F) 5 HIGH COURT OF CALCUTTA IN WP NO.17234/2019 AND CONNECTED CASES AS OBTAINED FROM THE WEBSITE OF THE SAID COURT EXHIBIT P14OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF DELHI IN WP(C)NO.11040/2018 AND CONNECTED CASES EXHIBIT P15OF THE RELEVANT EXTRACT OF THE FINANCE ACT,2020 EXHIBIT P15(A)OF THE NOTIFICATION NO.43/2020 ISSUED BY THE 1ST RESPONDENT EXHIBIT P15(B)OF THE COMPARATIVE STATEMENT OF THE PROVISION OF SECTION 140 BEFORE AND AFTER THE AMENDMENT AS INTRODUCED BY THE FINANCE ACT,2020 EXHIBIT P16OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P(C)NO.21008/2019.