Sankaranarayanan Thottathil vs. State Tax Officer

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WP(C)/13311/2024HC KeralaGSTCNR KLHC01097083202402 April 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH2 pages
For Petitioner: K.N.SREEKUMARAN, P.J.ANILKUMAR (A-1768), N.SANTHOSHKUMAR

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUE AY, THE 2ND DAY OF APRIL 2024 / 13TH CHAITHRA, 1946 WP(C) NO.13311 OF 2024 PETITIONER :- SANKARANARAYANAN THOTTATHIL, AGED 82 YEARS INNOVATE COMMUNICATIONS, VALIYA VEETTIL BUILDING, ARUVITHURA, ERATTUPETTA, KOTTAYAM, PIN - 686 122. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS :- 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, PALA KOTTAYAM DISTRICT, PIN - 686 575 2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695 002 3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110 001 SMT.JASMIN M.M., GP SRI.P.R.SREEJITH SRI.S.RAJMOHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.13311 OF 2024 JUDGMENT Dated this the 2 nd day of April

, 2024

After some arguments, learned counsel for the petitioner submits that he would like to withdraw this writ petition and to approach the Appellate Authority under Section 107 of the Central Goods and Services Tax Act and State Goods and Services Tax Act against the impugned order in this writ petition. Considering such stand of learned counsel for the petitioner, this writ petition is dismissed as withdrawn, with liberty to file an appeal before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act and State Goods and Services Tax Act. If the appeal is filed, the same shall be considered, on its merits, expeditiously, in accordance with law. DINESH KUMAR SINGH

JUDGE Jvt/2.4.2024

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.