K.Sreedharan vs. The Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.6677 OF 2020(H) PETITIONER/S: K.SREEDHARAN, PROPRIETOR, KANNAN PHOTO PARK, MINI COMPLEX, PALAKKAD BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, (NOW RE-DESIGNATED AS STATE TAX OFFICER), 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, NEAR CIVIL STATION, PALAKKAD-678001. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, NEAR CIVIL STATION, PALAKKAD-678001. 3 THE DEPUTY TAHSILDAR, PALAKKAD TALUK, PALAKKAD-678001. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6677 OF 2020(H) 2 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file fresh writ petition as and when the Government come out with the scheme of Amnesty. The writ petition is dismissed as withdrawn with the aforementioned liberty. AMIT RAWAL sab JUDGE

WP(C).No.6677 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 28/11/2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P1(A) COPY OF THE ASSESSMENT ORDER DATED 28/11/2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1(B) COPY OF THE ASSESSMENT ORDER DATED 28/11/2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(C) COPY OF THE ASSESSMENT ORDER DATED 28/11/2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF APPLICATION FOR SETTLEMENT OF ARREARS COVERED BY EXT.P1 UNDER THE AMNESTY SCHEME. EXHIBIT P2(A) COPY OF APPLICATION FOR SETTLEMENT OF ARREARS COVERED BY EXT.P1(A) UNDER THE AMNESTY SCHEME. EXHIBIT P2 (B) COPY OF APPLICATION FOR SETTLEMENT OF ARREARS COVERED BY EXT.P1(B) UNDER THE AMNESTY SCHEME. EXHIBIT P2(C) COPY OF APPLICATION FOR SETTLEMENT OF ARREARS COVERED BY EXT.P1(C) UNDER THE AMNESTY SCHEME. EXHIBIT P3 COPY OF ORDER DATED 16/12/2016 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE DOCUMENTS EVIDENCING TREATMENT OF THE PETITIONER'S CHILD IN THANGAM HOSPITAL, PALAKKAD DATED 24/07/2013, 25/07/2013, 26/07/2013 AND 06/08/2015. EXHIBIT P4(S) COPY OF THE TREATMENT HISTORY OF THE PETITIONER'S CHILD IN AMRITA HOSPITAL, ELAMAKKARA DATED 21/03/2019. EXHIBIT P5 COPY OF DEMAND NOTICE DATED 02/12/2019 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION.

WP(C).No.6677 OF 2020(H) 4 EXHIBIT P5(A) COPY OF DEMAND NOTICE DATED 02/12/2019 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION. EXHIBIT P5(B) COPY OF DEMAND NOTICE DATED 02/12/2019 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION. EXHIBIT P5(C) COPY OF DEMAND NOTICE DATED 02/12/2019 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION. EXHIBIT P6 COPY OF EXTRACT FROM THE BUDGET SPEECH FOR THE YEAR 2020-2021.