M/S.T-Cube Projects Private Limited vs. State Tax Officer, Cto I, Ernakulam
Facts
The petitioner, M/s. T-Cube Projects Private Limited, filed a writ petition before the High Court of Kerala seeking directions to obtain a certified copy of an order (Ext.P10) to enable them to file an appeal. They also sought to be permitted to file this appeal and to quash a revenue recovery notice (Ext.P8) issued by the respondents, who are State Tax Officer, Deputy Commissioner (Arrear Recovery), and Assistant Commissioner, SGST Department, Ernakulam. The petitioner intended to file the appeal within an extended period of limitation, up to January 31, 2024. The court was considering the admission of the writ petition.
Held
The Court did not decide the substantive issues raised in the writ petition on merits. Instead, based on the submission of the learned counsel for the petitioner, the Court noted that the petitioner wished to withdraw the writ petition to file an appeal within the extended period of limitation, which is January 31, 2024. Consequently, the writ petition was dismissed as withdrawn with the liberty granted to the petitioner to file the appeal. The Court also directed that the impugned revenue recovery notice shall not be enforced for a period of fifteen days. No specific finding was given on the validity of Ext.P10 order or Ext.P8 notice, as the petition was withdrawn.
Key Issues
1. Whether the petitioner is entitled to a writ of mandamus directing the respondents to issue a certified copy of Ext.P10 order to enable them to file an appeal? 2. Whether the petitioner is entitled to a writ of mandamus compelling the respondents to permit them to file an appeal against Ext.P10 order? 3. Whether the petitioner is entitled to a writ of certiorari to quash Ext.P8 revenue recovery notice? The petitioner argued for the issuance of the reliefs sought, specifically to obtain the certified copy and file an appeal, and to quash the revenue recovery notice. The respondents' arguments are not recorded in the judgment as the matter was disposed of based on the petitioner's submission.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 15TH DAY OF NOVEMBER 2023 / 24TH KARTHIKA, 1945 WP(C) NO. 36194 OF 2023 PETITIONER/S: M/S.T-CUBE PROJECTS PRIVATE LIMITED 2ND FLOOR, VIII 75-F, PULIYERIL ARCADE, PANCHAYATH JUNCTION, THIRUVANKULAM, ERNAKULAM. REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 682305 BY ADVS. JIJO PAUL KALLOOKKARAN JOSHY P.O. RAJEEV P.R. RESPONDENT/S: 1 STATE TAX OFFICER, CTO I, ERNAKULAM OFFICE OF THE C.T.O. FIRST CIRCLE, ERNAKULAM, PIN - 682013 2 DEPUTY COMMISSIONER (ARREAR RECOVERY ) TAX PAYER SERVICE, SGST DEPARTMENT, ERNAKULAM, PIN - 682013 3 ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1 OFFICE OF THE STATE TAX OFFICER, ERNAKULAM, PIN - 682013 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36194 OF 2023. 2 J U D G M E N T The present writ petition has been filed seeking the following reliefs: “(i) to issue a writ of mandamus, appropriate writ, direction or order, directing the respondents to issue a certified copy of Ext.P10 order to enable the petitioner to file appeal against E
The judgment continues below.
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