M/S. Js Fusion Industries Private Limited vs. The Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 11700 OF 2024 PETITIONER: M/S. JS FUSION INDUSTRIES PRIVATE LIMITED SIDCO, INDUSTRIAL ESTATE, KOTTAYAM. REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER AND DIRECTOR, JOHN.T.A., PIN - 686631 BY ADVS. SABU C.J S.ANIL KUMAR (TRIVANDRUM) RAHUL A. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, NAGAMPADOM, ETTUMANNUR P.O., KOTTAYAM., PIN - 686001 2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) 2ND FLOOR, COLLECTORATE, KOTTAYAM., PIN - 686002 3 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM., PIN - 695001 ADV.RESHMITA RAMACHANDRAN -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11700 of 2024 2 JUDGMENT Dated this the 25th day of March, 2024 After some arguments, learned counsel for the petitioner submits that he would like to withdraw this writ petition to approach the statutory appellate authority under Section 107 of the CGST/SGST Act, against the impugned order. Considering the aforesaid submission, the present writ petition is dismissed as withdrawn with liberty as prayed for. DINESH KUMAR SINGH JUDGE AP

WPC No.11700 of 2024 3 APPENDIX OF WP(C) 11700/2024 PETITIONER EXHIBITS Exhibit P1 THE COPY OF THE REVENUE RECOVERY NOTICE DATED 23/02/2024 ALONG WITH ITS ENGLISH TRANSLATION. Exhibit P2 THE COPY OF THE ORDER DATED 20/12/2023 Exhibit P3 THE COPY OF THE NOTICE DATED 30/09/2023 Exhibit P4 THE COPY OF THE NOTIFICATION NO. 14/2021 DATED 1/5/2021 Exhibit P5 THE COPY OF THE NOTIFICATION NO.13/2022 DATED 5/7/2022 Exhibit P6 THE COPY OF THE NOTIFICATION NO.9/2023 DATED 31/3/2023