Subair Sulaiman vs. The Assistant Commissioner(Special Circle)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4358 OF 2020(T) PETITIONER: SUBAIR SULAIMAN AGED 39 YEARS SON OF SULAIMAN, RESIDING AT 22/31F, G.H. MANGATTUKAVALA, THODUPUZHA EAST, IDUKKI DISTRICT-685 585. BY ADVS. SRI.PRAVEEN.H. SRI.G.HARIHARAN SMT.K.S.SMITHA SMT.T.T.SHANIBA SRI.M.V.VIPINDAS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE) STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, THODUPUZHA P.O., IDUKKI DISTRICT-685 584. 2 THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.4358 OF 2020(T) 2 JUDGMENT The contentions raised in this writ petition have been confronted by argument with regard to the fact that the demand raised in the assessment order Ext.P1 is not in accordance with the provisions of Section 62 read with Section 44 of the GST Act. Learned Counsel for the petitioner submitted that by virtue of Section 62 (2), the assessee has an option of filing a valid return within 30 days from the date of passing of the assessment order, which would have the effect of withdrawal of the assessment order. However, learned Government Pleader submits that the aforementioned controversy has been already decided by Division Bench of this Court in Writ Appeal No.2180/2019. Facing the situation, learned counsel for the petitioner seeks the liberty of this court for withdrawal of this writ petition with a liberty to challenge the assessment order in accordance with law. Accordingly, the writ petition is dismissed as withdrawn. AMIT RAWAL nak JUDGE

WP(C).No.4358 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 09.10.2019 PASSED BY THE 1ST RESPONDENT UNDER SECTION 62 OF THE ACT FOR THE TAX PERIOD MAY 2019. EXHIBIT P2OF THE MONTHLY RETURN FILED IN FORM GSTR 3B FOR THE MONTH OF MAY 2019. //// P.A TO JUDGE